deferred assets

См. также в других словарях:

• assets — I noun available means, belongings, bona, capital, chattels, effects, estate, funds, goods, holdings, inventories, money, pecuniary resources, personal effects, personal resources, possessions, principal, property, reserves, resources, riches,… …   Law dictionary

• assets — Synonyms and related words: Swiss bank account, accounts, accounts payable, accounts receivable, affluence, assessed valuation, assets and liabilities, available means, balance, bank account, bottom dollar, bottomless purse, budget, budgeting,… …   Moby Thesaurus

• Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… …   Wikipedia

• Deferred maintenance — is the practice of postponing maintenance activities such as repairs on both real property (i.e. infrastructure) and personal property (i.e. machinery) in order to save costs, meet budget funding levels, or realign available budget monies. The… …   Wikipedia

• Deferred financing cost — Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on.… …   Wikipedia

• deferred annuity — ➔ annuity * * * deferred annuity UK US noun [C] ► INSURANCE an annuity (= yearly payment) in which an insurance company does not begin making payments until an agreed date: »Writing deferred annuities for scheme members who are still in their… …   Financial and business terms

• Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

• Deferred Tax Asset — An asset on a company s balance sheet that may be used to reduce any subsequent period s income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the …   Investment dictionary

• Deferred Load — A sales charge or fee that is assessed when an investor sells certain classes of fund shares before a specified date. Deferred loads usually run on a flat or sliding scale for one and seven years after purchase, with the load/fee eventually… …   Investment dictionary

• Deferred Share — 1. A share that does not have any rights to the assets of a company undergoing bankruptcy until all common and preferred shareholders are paid. 2. A method of stock payment to directors and executives of a company through the deposit of shares… …   Investment dictionary

• deferred tax asset — An asset reflecting a likely reduction in future income taxes. Accounting for deferred tax assets is governed by FAS 109. American Banker Glossary …   Financial and business terms