Definition A cost that has been recorded in the accounting records and reported on the balance sheet as an asset until matched with revenues on the income statement in a later accounting period. Related Q&A What is deferred revenue? What is a deferred expense?
What is a deferral in accounting? Learn the deferred payment definition and deferred payment meaning. See deferred payment examples. This lesson will provide an overview of deferred payment including what it is, important terminology related to deferred payment, and some examples of deferred payment....
What is a deferral in accounting? Learn the deferred payment definition and deferred payment meaning. See deferred payment examples. This lesson will provide an overview of deferred payment including what it is, important terminology related to deferr...
Deferred reference, meaning transfer or coercion? Toward a new principle of accounting for systematic uses of proper namesProper namesPredicativismReferentialismDeferred referenceMeaning transferCoercionProper names are typically considered to be devices of individual reference. Since Frege (1882), the ...
Meaning of Deferred from wikipedia - Look up defer in Wiktionary, the free dictionary. Defer may refer to: Defer Elementary School, a Michigan State Historic Site Deference, the acknowledgement...- appropriate accounting period. Two common types of deferrals are deferred expenses and deferred income...
The dictionary meaning of "defer" is to put off to a later time or postpone. With that in mind, we can say that deferring an expense means postponing the expenses. But this activity of postponing the expense does not mean the expense is not made. Instead, the postponing is done in rep...
aPROVISIONwhich a company may make to reflect the difference betweenCORPORATION TAXactually payable (based onCAPITAL ALLOWANCES), and the tax which would have been payable if the charge had been based solely on accounting profits (reflectingDEPRECIATIONrates applied). ...
As the company delivers the product and services, they add the revenue to the income statement. Many companies do aggressive accounting wherein they add such items as revenue in the income statement. Deferred Revenue Vs. Accrued Revenue
Deferred credit is money that is received by a company but not immediately reported asincomebecause it has not yet been earned. Under theaccrual accountingmethod, revenues can only be recognized as earned when the product or service paid for by a customer has been delivered and the proceeds can...
A deferred long-term liability charge is a liability that isn't due in the current accounting period. This charge is one that was previously incurred but whose obligation isn't fulfilled until a later date. Deferred long-term liability charges appear on a company's balance sheet as line item...