How to avoid accrual bills being picked up by Finalization process when ran for a BU

We have enabled billing accrual for a business unit. Users will enter bills and select the accrue check-box at header info-2 page. At the month end they run billing accrual process to create accrual entries. The process working fine as expected. But , there are some cases where when user runs the finalization process for the business unit as a whole, the accrued bills which are not yet to be recognized, those as well getting picked,

How to avoid the finalization process to pick accrual bills and what is the best way to differentiate such bills.