Holding off on paying costs about insurance until a legal agreement is signed.
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DEFERRED AIR FREIGHT
Freight that is of low priority delivered cheaply.
DEFERRED ANNUITY
When an annuity does not pay back until a time in the future.
DEFERRED BILLING
Promotion that doesn’t bill the buyer until the period is up without any interest charges. It increases purchasing power .
DEFERRED CHARGE
The cost that is assumed in the future due to its benefit or to match cost and revenue. It can be start up costs, financing cost , campaign costs, etc. […]
DEFERRED COMPENSATION
Any benefits or renumeration paid in the next accounting period . Refer to immediate compensation .
DEFERRED COMPENSATION PLAN
Holding a portion of an employees wages until retirement.The employee will get periodic payments once they retire. It is done to get in a lower tax bracket . AKA defferred […]
DEFERRED CREDIT
When a customer prepays and has to wait unti the associated goods or benefits are delivered. AKA deferred liability or deferred revenue .
DEFERRED DEBIT
An expense that is prepaid and is carried forward as an asset before it is delivered. AKA deferred asset.
DEFERRED DISTRIBUTION
Money that can be treated as taxable income despite the fact that no cash has been distributed.
DEFERRED DIVIDEND SHARES
Shares that have dividend rights postponed until others get theirs first. It is held by the founders usually.
DEFERRED EXPENSE
The first transaction recorded as income but is later going to be an expense.
DEFERRED GAIN ON SALE OF HOME
Tax law that lets homeowners defer profit from home sale assuming its used to buy a more pricey home.
DEFERRED GROUP ANNUITY
A group annuity contract that lets them buy a paid up annuity for everyone in the group. It starts at retirement usually.
DEFERRED INCOME
1. income paid after the time it was earned. 2. income recorded or gotten before it is earned and shows only when it matches when it was earned.
DEFERRED INCOME TAX
The difference in income tax between the current year and the previous ones. An adjustment is made to keep account balances even.
DEFERRED INCOME TAX CHARGE
More income tax than the tax payable on income. This is temporary and will be settled the next accounting period .
DEFERRED INCOME TAX LIABILITY
More income tax on a statement over the taxed amount. It happens when book incomes is more than taxable income . It is liablity on balance sheet and is written […]
DEFERRED LIFE ANNUITIES
In English law . Annuities for the life of the purchaser, but notcommencing until a date subsequent to the date of buying them, so that, if thepurchaser die before that […]
DEFERRED PAYMENT AMERICAN OPTION
An OVERTHECOUNTER AMERICAN OPTION that permits the seller to utilize option proceeds from the time the buyer EXERCISES the contract, until the original maturity of the option. In exchange for […]
DEFERRED PAYMENT LETTER OF CREDIT (L/C)
When a letter of credit is paid after the shipment arrives. It is for intimate clients to give a grace period .
DEFERRED PREMIUM
The premiums of life insurance not paid but not due.
DEFERRED PROFIT-SHARING PLAN
A deferred compensation plan where employee shares are in trust with the benefits waiting until retirement. It is done to be in a lower tax bracket . AKA deferred distribution […]
DEFERRED REBATE
When a carrier refunds a percent of charges to shippers who commit cargo for a period of time to the carrier. It is paid at the end of the period.
DEFERRED REIMBURSEMENT LETTER OF CREDIT (L/C)
When a bank finaces a letter of credit they issued. It pays a beneficiary when documents but doesn’t charge until a future date. It gives time to resell goods.
