DEFERRED REVENUE Definition

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DEFERRED REVENUE see DEFERRED INCOME.

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INTERPERIOD TAX ALLOCATION is the process of apportioning income taxes among accounting periods.

SOFT CLOSE, in accounting, is when journal entries may be allowed to periods previously considered closed with the confidence that you can create corrected financial statements and that balances brought forward are corrected; in securities, is when a fund will no longer accept new investors into the fund, however existing shareholders can continue to contribute.

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