Accrual of claims refers to the day on which an event that caused an alleged liability is deemed to have occurred.
A statute of limitations is said to start running at the time a claim accrues. In case of damages, a claim accrues, by definition in the statute of limitations, at the time that the wrong upon which the claim is based was done, regardless of the time when damage results.
The following is an example of a case law on accrual of claims:
Time for filing the notice of claim is measured from the accrual of such claim, whereas the time for commencing an action is measured from when the cause of action arose. Moreover, for contract actions the statute specifies the event that determines accrual of the claim, i.e., its denial, but does not specify when the "cause of action arises. [Scantron Corp. v. N.Y. City Bd. of Educ., 3 Misc. 3d 1042, 1044 (N.Y. Misc. 2004)].