Ran up the charges - presents an account (8)
I believe the answer is:
narrates
'presents an account' is the definition.
Although both the answer and definition are verbs in their -s form, I don't see how they can define each other.
'ran up the charges' is the wordplay.
'up' shows that the letters should be reversed in order (in down clue: letters go upwards).
'the charges' becomes 'rates' (rate is a kind of charge).
'ran' back-to-front is 'nar'.
'nar'+'rates'='NARRATES'
Can you help me to learn more?
(Other definitions for narrates that I've seen before include "Recites, recounts" , "Tells (a story)" , "provides an account" .)