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Term in accounting
In accounting, a deferral is any account where the income or expense is not recognised until a future date. In accounting, deferral refers to the recognition
Deferral
Topics referred to by the same term
Look up deferral or deferment in Wiktionary, the free dictionary. Deferral or deferment may refer to: Deferral, in accounting Deferment – postponement
Deferral_(disambiguation)
Topics referred to by the same term
one's superior or superiors Deferral, the delaying of the realization of an asset or liability until a future date Defer in programming, a deference mechanism
Defer
Permitted delay of paying taxes
same. Taxes can sometimes be deferred indefinitely, or may be taxed at a lower rate in the future, particularly for deferral of income taxes. Corporations
Tax_deferral
Delayed wage for employees
purposes of "non-qualified deferred compensation", the timing of deferral elections, and of distributions. While technically "deferred compensation" is any
Deferred_compensation
Administration (FDA) enforces a three-month deferral period for MSM and women who have sex with MSM. In Canada, the deferral period for MSM blood donors was decreased
Blood donation restrictions on men who have sex with men
Blood_donation_restrictions_on_men_who_have_sex_with_men
Postponement of upkeep activities
Deferred maintenance is the practice of postponing maintenance activities such as repairs on both real property (i.e. infrastructure) and personal property
Deferred_maintenance
inadmissible or removable. The following procedures are followed for deferred inspection: The deferral of inspection must be approved by the port director, assistant
Deferred_inspection
Accounting liability
Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits
Deferred_tax
period has passed, or the deferral was otherwise temporary, such as a deferral based on eligibility criteria or A deferred donor subsequently may be found
National Donor Deferral Registry
National_Donor_Deferral_Registry
Screen-space shading technique
In the field of 3D computer graphics, deferred shading is a screen-space shading technique that is performed on a second rendering pass, after the vertex
Deferred_shading
Gay male blood donation policy
in January 2020, the deferral period there was reduced to 3 months, in effect since 1 June 2020. Following the change in deferral period to three months
Men who have sex with men blood donor controversy in the United Kingdom
Men_who_have_sex_with_men_blood_donor_controversy_in_the_United_Kingdom
US law delaying deportation for undocumented immigrants
In United States administrative law, deferred action is an immigration classification which the executive branch can grant to undocumented immigrants.
Deferred_action
In natural language, a deferred reference is the metonymic use of an expression to refer to an entity related to the conventional meaning of that expression
Deferred_reference
Professionally managed investment fund
class "B" mutual fund shares. Known as a Contingent Deferred Sales Charge (CDSC or sometimes Deferred Sales Charge), this is a fee paid when shares are
Mutual_fund
Series of payments at fixed intervals
for their circumstances. There are two phases for a deferred annuity: the accumulation or deferral phase in which the customer deposits (or pays premiums)
Life_annuity
Behavioral category
tissues such as corneas by men who have sex with men, often with far longer deferral periods than for MSM blood donors. Most national standards require direct
Men_who_have_sex_with_men
types of unfunded deferred compensation plans: Elective deferral plans Under an elective deferral plan, the employee elects to defer a portion of compensation
Nonqualified deferred compensation
Nonqualified_deferred_compensation
Form of plea deal
remain part of a permanent record. The extent to which the record of a deferral can be discovered or disclosed varies by jurisdiction. For example, even
Deferred_adjudication
In property valuation, a deferment rate is a discount rate applied to the current price of a property in order to assess the present value of the right
Deferment_rate
In insurance, deferred acquisition costs (DAC) is an asset on the balance sheet representing the deferral of the cost of acquiring new insurance contracts
Deferred_acquisition_costs
American actress
Kaylee DeFer is an American actress. She is best known for her portrayals of Hillary Gold in The War at Home and Ivy Dickens in Gossip Girl. DeFer was born
Kaylee_DeFer
Resistance of an immediate reward in return for a greater reward later
Delayed gratification, or deferred gratification, is the ability to resist the temptation of an immediate reward in favor of a more valuable and long-lasting
Delayed_gratification
Ridge or wall to hold back water
A levee (/ˈlɛvi/ or /ˈlɛveɪ/), is an elevated ridge alongside the banks of a river, often intended to protect against flooding of the area adjoining the
Levee
American conscription system
Service System would send out induction notices, adjudicate claims for deferments or exemptions, and assign draftees classified as conscientious objectors
Selective_Service_System
multi-million-dollar salaries, actors can potentially earn substantially more by deferring all or part of their salary against a percentage of the film's gross,
List of highest-paid film actors
List_of_highest-paid_film_actors
1951 poem by Langston Hughes
Harlem What happens to a dream deferred? Does it dry up like a raisin in the sun? Or fester like a sore— And then run? Does it stink like rotten meat?
Harlem_(poem)
Student loan deferment is an agreement between the student and lender that the student may reduce or postpone repayment of a student loan for a designated
Student_loan_deferment
Shadow library search engine
mirror reverted to the original .org domain. In March 2025, the court deferred judgement on aspects of the case to the Supreme Court of Ohio over concerns
Anna's_Archive
Debt valuation in economics
recourse in case of counterfeit currency being used — and there is rarely any deferral of payment: if there is, it will most likely be stated in dollars.[citation
Standard_of_deferred_payment
Way to avoid prosecution
A deferred prosecution agreement (DPA), which is very similar to a non-prosecution agreement (NPA), is a voluntary alternative to adjudication in which
Deferred_prosecution
URI for content within a mobile app
specific location within a mobile app rather than simply launching the app. Deferred deep linking allows users to deep link to content even if the app is not
Mobile_deep_linking
Section of the Internal Revenue Code
nonqualified deferred compensation plan fall into two categories: initial deferral elections subsequent deferral elections As a general rule, initial deferral elections
Internal Revenue Code section 409A
Internal_Revenue_Code_section_409A
Accounting principle
Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various
Deferred_financing_cost
Freudian psychological archetype
Deferred obedience is a psychological phenomenon first articulated by Sigmund Freud, whereby a onetime rebel becomes subservient to the very rules and
Deferred_obedience
Criminal justice system
otherwise admitted guilt in open court, provided that the deferred disposition or deferred adjudication was not a juvenile matter. Juvenile diversion
Diversion_program
Calendar year
government enters a federal government shutdown as a result of a dispute over Deferred Action for Childhood Arrivals. January 24 – Scientists in China report
2018
Probation period
A deferred sentence is a sentence that is suspended until after a defendant has completed a period of probation. If the defendant fulfills the stipulations
Deferred_sentence
Topics referred to by the same term
A Dream Deferred may refer to: Montage of a Dream Deferred, a book-length poem suite published by Langston Hughes in 1951 A Dream Deferred (album), 2012
A_Dream_Deferred
Science-fiction television series
and realizes that Quell was there when Axley was murdered. 12 2 "Payment Deferred" Ciaran Donnelly Sarah Nicole Jones February 27, 2020 (2020-02-27) Colonel
Altered_Carbon_(TV_series)
2005 science fiction novel by Kazuo Ishiguro
seek a deferral. After Ruth completes, Kathy becomes Tommy's carer and they finally become a couple. They visit Madame's house to attempt to defer Tommy's
Never_Let_Me_Go_(novel)
2025 United States Supreme Court case
court held that an order from the Board of Immigration Appeals denying deferral of removal in a withholding only proceeding is not a final order of removal
Riley_v._Bondi
Card game
Hope Deferred is a simple game of patience, played with a French-suited Piquet pack of 32 cards. The aim of the game is to get rid of all the Clubs from
Hope_Deferred
The deferred measurement principle is a result in quantum computing which states that delaying measurements until the end of a quantum computation doesn't
Deferred measurement principle
Deferred_measurement_principle
"Wage deferral bill could be to the UCP what farm safety was to NDP". CBC News. Retrieved June 18, 2019. "Public sector wage arbitration deferral". Government
Public Sector Wage Arbitration Deferral Act
Public_Sector_Wage_Arbitration_Deferral_Act
Epic poem attributed to Homer
majority of the Trojans would gladly return Helen to the Achaeans, they defer to the pride of their prince, Alexandros, also known as Paris. Within this
Iliad
Chess opening
Bc5 (Cordel Defence Deferred) 4...Nge7 (Cozio Defence Deferred) 4...g6 (Fianchetto Defence Deferred) 4...f5 (Jaenisch Gambit Deferred) 4...b5 5.Bb3 Na5
Ruy_Lopez
Series of payments made at equal intervals
or participation rates. A deferred annuity starts income payments after a deferral or accumulation period. During the deferral period the contract typically
Annuity
Principle of deferred decisions is a technique used in analysis of randomized algorithms. A randomized algorithm makes a set of random choices. These random
Principle of deferred decision
Principle_of_deferred_decision
United States immigration policy that protects certain undocumented immigrants
that applicants be younger than 31 years old, and lengthen the renewable deferral period to two years. The Pew Research Center estimated that this would
Deferred Action for Childhood Arrivals
Deferred_Action_for_Childhood_Arrivals
Taxation between countries
attempts to defer recognition of income through use of related parties. A few jurisdictions impose rules limiting such deferral ("anti-deferral" regimes)
International_taxation
Index of articles associated with the same name
Honeymoon Deferred may refer to: Honeymoon Deferred (1940 film), an American mystery directed by Lew Landers Honeymoon Deferred (1951 film), a British-Italian
Honeymoon_Deferred
Checking software against expectations
of development, compared to traditional approaches in which testing is deferred to later stages. A case study presented at the 2023 International Conference
Software_testing
Type of retirement plan in the United States
increasing the maximum deferral amount from the approximately $8,500 that was previously allowed to the same maximum elective deferral amount that 401(k)
457_plan
naturalization policy. Policy areas related to illegal immigration include deferral policy and removal policy. Article One of the United States Constitution
Immigration policy of the United States
Immigration_policy_of_the_United_States
Poem suite
Montage of a Dream Deferred is a book-length poem suite published by Langston Hughes in 1951. Its jazz poetry style focuses on scenes over the course of
Montage_of_a_Dream_Deferred
2019 political controversy in Canada
SNC-Lavalin (subsequently rebranded AtkinsRéalis in 2023) by offering a deferred prosecution agreement. The affair became public when The Globe and Mail
SNC-Lavalin_affair
American actor (1976–2020)
included Rhyme Deferred (co-written with Howard classmate Kamilah Forbes), in which he also performed, and Hieroglyphic Graffiti. Rhyme Deferred was commissioned
Chadwick_Boseman
Football tournament
based on league level ensures higher-ranked teams enter in later rounds and defers the entry of teams still involved in Europe. Winners not only receive the
EFL_Cup
Type of U.S. retirement/pension plan
IRS rule limits the maximum deferral by the company's highly compensated employees (HCEs) based on the average deferral by the company's non-highly compensated
401(k)
American actor (born 1971)
tasks. Hamm admitted the crime and was charged with hazing as part of a deferred adjudication plea deal, which allowed him to complete probation without
Jon_Hamm
American convicted murderer (born 1967)
eligible for parole for 40 years with 12 years of the minimum sentence deferred if he maintains good behavior. Flynn was incarcerated at the Maine State
Pamela_Smart
Blood withdrawal for use by another person via transfusion
blood transfusion in the United Kingdom. Australia removed its UK-donor deferral in July 2022. Directed donations from family members (e.g., a father donating
Blood_donation
Year-long break from education
not. However, some parents may worry that their children will continue deferring their education, rather than resuming studies at the end of the initially
Gap_year
1952 British film by John Baxter
Judgment Deferred is a 1952 British second feature drama film directed by John Baxter and starring Joan Collins, Hugh Sinclair, Helen Shingler and Abraham
Judgment_Deferred
American actress and filmmaker (born 1984)
family, many of whom used pen names. She was accepted to Bard College, but deferred her enrollment three times to pursue acting. She then studied at the Gaiety
Olivia_Wilde
Planned United States immigration policy for certain undocumented immigrants
Deferred Action for Parents of Americans and Lawful Permanent Residents (DAPA), sometimes called Deferred Action for Parental Accountability, was a planned
Deferred Action for Parents of Americans
Deferred_Action_for_Parents_of_Americans
Highway system of the United States of America
system, with eight major east–west and ten major north–south routes, was deferred to a numbering committee "without instructions". After working with states
United States Numbered Highway System
United_States_Numbered_Highway_System
1926 crime novel by C.S. Forester
Payment Deferred is a crime novel by C.S. Forester, first published in 1926. William Marble is a bank clerk living in south London with a wife, Annie,
Payment_Deferred
Manner in which humans engage sexually
relationship more stable and more capable of sustaining children in the future (deferred reproductive). This same couple may emphasize different aspects of intercourse
Human_sexual_activity
Postgraduate academic degree
tuition amount for the first four years (this is sometimes called a tuition deferral or tuition waiver). Other sources of funding include teaching assistantships
Doctor_of_Philosophy
Administrative region in Central-West, Brazil
Taguatinga is an administrative region in the Federal District in Brazil. It is bordered by Brasília to the north, Vicente Pires, Águas Claras, and Arniqueira
Taguatinga,_Federal_District
American businessman and politician
Joseph John Defer (October 21, 1866 – April 14, 1929) was an American businessman and politician. Defer was born in Detroit, Michigan and went to the
Joseph_J._Defer
American actress (born 1987)
Cecily von Ziegesar, which premiered in September 2007. Already having deferred college for a year, Lively intended to turn the role down and become a
Blake_Lively
Island country in Southeast Asia
Commission (PSC) scholarship, or are pursuing a local medical degree can opt to defer their draft. Though not required to perform military service, the number
Singapore
Explicit state positions on the genocide include recognition, denial, or deferral to the ultimate result of the pending case. Acts of genocide recognition
Gaza_genocide_recognition
1932 film
Payment Deferred is a 1932 American pre-Code crime drama film directed by Lothar Mendes and starring Charles Laughton, Maureen O'Sullivan and Dorothy Peterson
Payment_Deferred_(film)
King of the United Kingdom in 1936
European Jewish descent, who had secured jobs as a pretext for obtaining a deferment of draft". While Edward was governor, Sir Harry Oakes, a wealthy entrepreneur
Edward_VIII
American actor (born 1992)
motherhood." Sprouse began attending New York University in 2011, after deferring one year. Initially interested in studying film and television production
Cole_Sprouse
Spam-deferral daemon
spamd is an ISC-licensed lightweight spam-deferral daemon written under the umbrella of the OpenBSD project. spamd works directly with SMTP connections
Spamd
Chinese business executive
resolve the case through a deferred prosecution agreement, and it would move to dismiss all charges against Meng when the deferral period ended on 21 December
Meng_Wanzhou
Procedure for finding a stable matching
economics, and computer science, the Gale–Shapley algorithm (also known as the deferred acceptance algorithm, propose-and-reject algorithm, or Boston Pool algorithm)
Gale–Shapley_algorithm
American lawyer and politician (born 1958)
programs, which allow up to five million undocumented immigrants to gain deferral of deportation and authorization to legally work in the United States.
Tim_Kaine
A deferred-acceptance auction (DAA) is an auction in which the allocation is chosen by repeatedly rejecting the least attractive bids. It is a truthful
Deferred-acceptance_auction
2007 self-help book by Timothy Ferriss
Ferriss refers to as "lifestyle design", and repudiates the traditional "deferred" life plan in which people work grueling hours and take few vacations for
The_4-Hour_Workweek
Place of significance listed by UNESCO
which nominated properties to add to the World Heritage List; sometimes it defers its decision or requests more information from the country that nominated
World_Heritage_Site
Protection from financial loss
insurance policies and annuities is generally deferred. However, in some cases the benefit derived from tax deferral may be offset by a low return. This depends
Insurance
Indian journalist
intoday.in. 30 November 2013. Retrieved 19 May 2014. "Tarun Tejpal trial: HC defers cross-examination of victim till February". New Indian Express. IANS. 8
Tarun_Tejpal
Type of retirement/pension plan in the United States
to their retirement plan, also called "elective deferrals". That is, an employee's elective deferral funds are set aside by the employer in a special
Roth_401(k)
Type of US business entity
corporation business entity are expense deductions, asset protection and tax deferral. The loan-out corporation is considered a separate tax entity to that of
Loan-out_corporation
Type of retirement plan in the United States
earn $800 in 2013. The primary benefit of tax deferral is that the deferral compounds each year. Tax deferred investments though a self-directed IRA LLC
Solo_401(k)
Concept in literary theory
thought as the differing and deferral of life (life as the emergence of a difference from non-life, specifically as the deferral of entropy), and as the difference
Différance
4th episode of the 2nd season of Fringe
"Momentum Deferred" is the fourth episode of the second season of the American science fiction drama television series Fringe. Screenwriters Zack Stentz
Momentum_Deferred
Chess opening
being 1.e4 g6 2.Bc4 Bg7 3.Qf3. (A more refined version is the Monkey's Bum Deferred, where White plays Bc4 and Qf3 only after developing the queen's knight
Modern_Defense
Object or record accepted as payment
exchange requires it to circulate. Others argue that storing of value is just deferral of the exchange, but does not diminish the fact that money is a medium
Money
American actor (1907–1979)
the time of Pearl Harbor) and family status (classified as 3-A – family deferment). Wayne repeatedly wrote to Ford saying he wanted to enlist, on one occasion
John_Wayne
American comedian and musician (born 1990)
University Tisch School of the Arts to study experimental theatre, but deferred his admission for a year to pursue a career in comedy and ultimately did
Bo_Burnham
U.S. and Australian social phenomenon from 1964 to 1973
an issue. Robert Hill, Minister for Defence 2001–06, received a student deferral in 1966; he then went to London. Returning to Australia in 1970, he was
Draft evasion in the Vietnam War
Draft_evasion_in_the_Vietnam_War
1959 play by Lorraine Hansberry
in 1959. The title comes from the poem "Harlem" (also known as "A Dream Deferred") by Langston Hughes. The story tells of a black family's experiences on
A_Raisin_in_the_Sun
Intentional non-compliance with military conscription
draft laws in order to obtain a legally valid draft deferment or exemption. Sometimes these deferments and exemptions are prompted by political considerations
Draft_evasion
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