accrued or accruing

[Woewoe]

Hi - just wondering whether which one I should use :

We are required to report the amount accrued (or accruing) to the taxpayer in the tax return.

In the above situation, the amount has already been accrued to the individual. Thus, it is past tense. So should I use "accrued" or "accruing" in my example ?

[Mister Micawber]

Accrued
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Native English teacher at Mister Micawber's

[Woewoe]

Thank you. But may I know the explanation ? My boss (who is a native English lady) told me to use "accruing".....

[Nanucbe]

[Mister Micawber]

No. The 'accruing' is clearly finished by the time of the tax return. Accrual = accumulation, and accruing = accumulating. If you insert this synonym into your sentence, you will see that the meaning is wrong with the -ing form. Your boss has it confused with 'owing' perhaps.
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Native English teacher at Mister Micawber's