ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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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.
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NET PATIENT REVENUE (NPR), in hospitals, is gross inpatient revenue plus gross outpatient revenue minus related deductions from revenue.
OAC is On Approved Credit.