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Additional
Deferral
English Wikipedia - The Free Encyclopedia
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Deferral
A
Deferral
, 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
.
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