"Accrual date" means the day an IE's income benefits begin to accrue. 28 TAC Section 124.7(a). Income benefits do not begin to accrue until the eighth day of disability. 28 TAC Section 124.7(b); APD 032435. [Cross-reference: Existence/Duration of Disability Raised by Other Evidence (I03)]. Income benefits may not be paid for an injury that does not result in disability for at least one week. TLC Section 408.082(a). If the IE has not sustained disability for at least one week, there is no accrual date for TIBs. APD 200483.

If the disability continues for longer than one week, weekly income benefits begin to accrue on the eighth day after the date of the injury. If the disability does not begin at once after the injury occurs or within eight days of the occurrence but does result subsequently, weekly income benefits accrue on the eighth day after the date on which the disability began. TLC Section 408.082(b). For dates of injury occurring before September 1, 2005, if the disability continues for four weeks or longer from the date the disability began, the income benefits shall be computed from the date disability began. For dates of injury occurring on or after September 1, 2005, if the disability continues for two weeks or longer after the date the disability begins, the income benefits shall be computed from the date the disability begins. TLC Section 408.082(c).

TLC Section 408.082(b) and (c) make it clear that accrual of income benefits payable for disability begins "after the date of injury." APD 180300. In that case, the AP affirmed as reformed the decision of an ALJ finding that the IE had disability beginning on a date preceding the date of injury, noting that accrual of income benefits did not begin until after the date of injury.