Be+deferred
1Deferred 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… …
2Deferred 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… …
3Deferred Adjudication — is a form of plea deal available in various jurisdictions, where a defendant pleads guilty or No Contest to criminal charges in exchange for meeting certain requirements laid out by the court within an allotted period of time also ordered by the… …
4Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new …
5deferred compensation — n: current compensation (as wages or salary) deferred until a later time usu. for the purpose of investment (as in a retirement plan) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. deferred compensation …
6deferred tax — ➔ tax1 * * * deferred tax UK US noun [C or U] (also deferred taxation) ► TAX money that a company owes in tax on income already earned, but that it will not pay until a future date: » The poor performance was blamed on a deferred tax expense of… …
7deferred income — ➔ income * * * deferred income UK US noun [U] ► ACCOUNTING DEFERRED CREDIT(Cf. ↑deferred credit) …
8deferred share — ➔ Share * * * deferred share UK US noun [C] STOCK MARKET ► a type of share where the dividend (= part of a company s profits) does not have to be paid until payments have been made on all other shares: »The directors receive their cash… …
9Deferred income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… …
10deferred annual bonus plan — Variable incentive plan with performance/restrictions measured over a period of one year or less and where part or all of the payment of the bonus earned is deferred for a further period of time. The deferred element (for example, deferred… …
