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deferral of payment

См. также в других словарях:

  • Deferral (disambiguation) — Deferral or deferment may refer to: Deferral, in accounting Deferment – postponement of military conscription in the United States, particularly student deferments Student loan deferment – postponement of payment of a student loan University… …   Wikipedia

  • deferral of taxes — n. Postponing the payment of taxes to a later year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

  • deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… …   Black's law dictionary

  • deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… …   Black's law dictionary

  • Standard of deferred payment — A standard of deferred payment is the accepted way, in a given market, to settle a debt. For example, while the gold standard reigned, gold or any currency convertible to gold at a fixed rate constituted such a standard. As of 2003, the US dollar …   Wikipedia

  • On Account — An accounting term that denotes partial payment of an amount owed or the purchase/sale of merchandise or a service on credit. For example, if a firm purchases $5,000 worth of merchandise on account, this refers to the purchase of the goods on… …   Investment dictionary

  • finance charge — n. A fee charged for the extension of credit and the deferral of payment of a loan. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. finance charge The am …   Law dictionary

  • trade credit — financial business from one business agent to a second; agreement to allow a deferral of payment from a customer …   English contemporary dictionary

  • Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… …   Wikipedia

  • Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia

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