What is deferral?

  • (noun): A state of abeyance or suspended business.
    Synonyms: recess
    See also — Additional definitions below


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.

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Some articles on deferral:

MSM Blood Donor Controversy - Current Situation - New Zealand
... From the formation of the NZBS in 1998 to 2009, the deferral period was ten years, but reduced to five years following an independent review of blood donation criteria in 2007-8 which found no significant ... The five year deferral period for MSM is on par with the five year deferral period for persons engaging in prostitution outside of New Zealand and people ...
Deferral - Deferred Revenue
... For example, a company receives an annual software license fee paid out by a customer upfront on the January 1 ... However the company's fiscal year ends on May 31 ...
Internal Revenue Code Section 409A - Timing Restrictions
... against the acceleration of benefits and 3) restrictions on the timing of deferral elections ... under a nonqualified deferred compensation plan fall into two categories (1) initial deferral elections and (2) subsequent deferral elections ... As a general rule, initial deferral elections must be made no later than the close of the employee's taxable year immediately preceding the service year ...
MSM Blood Donor Controversy - Current Situation - Australia
... Most previously had some form of the indefinite deferral, and they all changed to a 12 month deferral at different times between 1996 (SA) and 2000 (ACT ... of HIV positive blood donations during the period with a 12 month deferral was greater ... cases of HIV positive donations associated with MSM after the 12 month deferral, the donors had lied about their medical history and would not have been eligible under either criterion ...

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