Deferral

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Deferred, in accrual accounting, is any account where the asset or liability is not realized until a future date (accounting period), e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability. See also accrual.

[edit] See also

Look up deferral in Wiktionary, the free dictionary.

• Deferred tax
• Revenue recognition
• Matching principle
• Accrual basis accounting
• Accruals in accounting