In simpler words, Additional Current Consumption deposit (ACCD) amount is charged once in every two year if your usage exceed average/nominal household Electricity usage.

According to TNEB,

What is ACCD and why should I pay?
The adequacy of Current Consumption Deposit (CCD) will be reviewed once in every two years in case of LT consumers after taking the interest due for the credit available. If available deposit is less than the reviewed Security deposit, the balance will be collected as Additional Current Consumption deposit (ACCD). If the balance amount is not paid within the due date, the service is liable for disconnection.

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