deferral

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Related to Deferred expense: Accrued Income
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Synonyms for deferral

the act of putting off or the condition of being put off

Synonyms for deferral

a state of abeyance or suspended business

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act of putting off to a future time

References in periodicals archive ?
Deferred Expenses Issue expenses incurred for the convertible bond (OCEANE) in December 2003 and currently recognized as assets in the balance sheet must be deducted from the book value of the loan.
In a letter to the Board that summarizes the report, OFHEO describes its findings that "Fannie Mae (1) applied accounting methods and practices that do not comply with GAAP in accounting for the enterprise's derivatives transactions and hedging activities, (2) employed an improper 'cookie jar' reserve in accounting for amortization of deferred price adjustments under GAAP, (3) tolerated related internal control deficiencies, (4) in at least one instance deferred expenses apparently to achieve bonus compensation targets, and (5) maintained a corporate culture that emphasized stable earnings at the expense of accurate financial disclosures.
The OFHEO report described that Fannie Mae had engaged in improper activities including, but not limited to, the following: (1) applied accounting methods and practices that do not comply with GAAP in accounting for the enterprise's derivatives transactions and hedging activities; (2) employed an improper 'cookie jar' reserve in accounting for amortization of deferred price adjustments under GAAP; (3) tolerated related internal control deficiencies; (4) in at least one instance deferred expenses apparently to achieve bonus compensation targets; and (5) maintained a corporate culture that emphasized stable earnings at the expense of accurate financial disclosures.
The potential for declining equity returns is rising at a point in time when rate case activity is expected to accelerate, with many utilities emerging from extended rate freeze periods to file rate cases to recoup higher or deferred expenses to restore mandated rate reductions and/or reflect new investments in rate base," said Hornick.
If the FPSC does not approve the Company's request or disallows a portion of the deferred expenses, the disallowed expenses will be charged against income in 2005.
The principal additions to the refiled Financial Statement are: (i) the inclusion of comparative data for the three-month and six-month periods ended June 30, 2003, (ii) adjustments to deferred expenses and liabilities disclosed on the Balance Sheet, and (iii) clarification of notes to the financial statements to specify that the Corporation was inactive from September 25, 2002, the date of its incorporation, to June 30, 2003.
195 provides that "start-up expenses" may be treated as deferred expenses and amortized ratably over a period of 60 months, if the taxpayer makes a valid election to do so with its tax return for the tax year in which the business operation commences.
Non-GAAP results for the first nine months of 2006 exclude the after tax impact of stock-based compensation expense, purchase accounting adjustments to write up acquired inventories to fair value, certain costs and expenses related to acquisitions, an arbitration that concluded in the second quarter of 2006, the Company's move into its new corporate headquarters and the write-off of previously deferred expenses related to discontinued acquisitions.
The investigation has focused on a $31 million after-tax charge taken in the second quarter of 2003 ``resulting from certain improperly deferred expenses at NELICO,'' MetLife said.
195 provides that, at a taxpayer's election, start-up expenditures (excluding interest, taxes or research and development expenditures) may be treated as deferred expenses amortizable over no less than 60 months from the date the taxpayer's trade or business begins.