DEFERRED Definition

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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VALUATION METHOD, within approaches, is a specific way to determine value.

VIABILITY, in economics, is the capability of developing and surviving as a relatively independent social, economic or political unit.

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