The postponement of the recognition of an expense that already has been paid or incurred or of a revenue that already has been received.

In accounting this means to defer or to delay recognizing on the income statement certain revenues or expenses until a later, more appropriate time. Revenues are deferred to a balance sheet liability account until they are earned in a later period. When the revenues are earned they will be moved from the balance sheet account to revenues on the income statement. Expenses are deferred to a balance sheet asset account until the expenses are used up, expired, or matched with revenues. At that time they will be moved to an expense on the income statement. To Top

The final evaluation of a student who has applied early is postponed for inclusion in the regular applicant pool.

Rules 8 and 10 provide that the prosecutor may request that a state defer prosecution of a person who may have committed violations under the tribunal's jurisdiction so that such a person may be tried at the Hague. Such a request was in fact made to Germany, which had charged defendant Dusko Tadic with genocide.

A policy of the NLRB not to process unfair labor practice charges if the charge can be filed as a grievance and taken up through a grievance and arbitration procedure. The NLRB reviews the resulting grievance settlement or arbitration decision. If it is "clearly repugnant" to the NLRA, the NLRB issues a complaint.

the decision by CDC's Institutional Review Board (IRB) to rely on another institution's OPRR-approved IRB. Deferral is possible only when the Principal Investigator (PI) is not an employee, contractor, visiting scientist or fellow of CDC; CDC does not fund the research study; CDC investigators do not have any direct interaction with study participants or possess individually identifiable data from the study; the study has been granted approval by a non-CDC IRB of an organization that has a Multiple Project Assurance (MPA) from the Office for Protection from Research Risks (OPRR) and is responsible for participant recruitment; and the study involves no more than minimal risk and is not controversial.

Taking a period of time out from studies, by formal agreement, with the intention of returning.

The tax on an exchange transaction is not paid at the time of the transaction. Rather, it is paid at the time the replacement property is ultimately sold. Deferral is accomplished by substituting, or carrying over the basis of the exchanger's relinquished property to the replacement property making any necessary adjustments for additional consideration paid.

The capital gains tax is not paid until such time (i.e. it is “deferred”) as the Exchanger sells the replacement property without engaging in another tax deferred exchange.

Cash has either been paid or received, but expense or revenue has not yet been recognized.

a state of abeyance or suspended business

Permission to undertake assessment at a later date than is normal and as for the first time following absence or failure to submit or failure. Deferral can only be permitted where there is evidence of illness or other mitigating circumstances.

People registered to donate blood who are not permitted to donate blood, either temporarily or permanently for medical or other reasons.

act of putting off to a future time

a temporary error, an attempt which could be successful in the future and that will be retried

A pre-tax contribution set aside from an employee's paycheck.

Deferred, in accounting, is any account where the asset or liability is not realized until a future date, e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability.