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Index Deferral

A deferral, in accrual accounting, is any account where the asset or liability is not realized until a future date (accounting period), e.g. annuities, charges, taxes, income, etc. [1]

28 relations: Account (bookkeeping), Accounting period, Accrual, Advertising, Amortization, Annuity, Asset, Balance sheet, Cash, Cash flow, Cost, Debt, Deferred income, Deferred tax, Expense, Fee, Fiscal year, Income, Income statement, Insurance, Liability (financial accounting), Matching principle, Ratio, Revenue, Revenue recognition, Software license, Startup company, Tax.

Account (bookkeeping)

An account (in book-keeping) refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.

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Accounting period

An accounting period, in bookkeeping, is the period with reference to which accounting books of any entity are prepared.

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Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time.

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Advertising is an audio or visual form of marketing communication that employs an openly sponsored, non-personal message to promote or sell a product, service or idea.

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Amortization (or amortisation) is paying off an amount owed over time by making planned, incremental payments of principal and interest.

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An annuity is a series of payments made at equal intervals.

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In financial accounting, an asset is an economic resource.

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Balance sheet

In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not-for-profit entity.

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In economics, cash is money in the physical form of currency, such as banknotes and coins.

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Cash flow

A cash flow describes a real or virtual movement of money.

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In production, research, retail, and accounting, a cost is the value of money that has been used up to produce something or deliver a service, and hence is not available for use anymore.

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Debt is when something, usually money, is owed by one party, the borrower or debtor, to a second party, the lender or creditor.

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Deferred income

Deferred 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.

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Deferred tax

A notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment.

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In common usage, an expense or expenditure is an outflow of money to another person or group to pay for an item or service, or for a category of costs.

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A fee is the price one pays as remuneration for rights or services.

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Fiscal year

A fiscal year (or financial year, or sometimes budget year) is the period used by governments for accounting and budget purposes, which vary between countries.

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Income is the consumption and savings opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms.

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Income statement

An income statement or profit and loss accountProfessional English in Use - Finance, Cambridge University Press, p. 10 (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.

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Insurance is a means of protection from financial loss.

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Liability (financial accounting)

In financial accounting, a liability is defined as the future sacrifices of economic benefits that the entity is obliged to make to other entities as a result of past transactions or other past events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.

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Matching principle

In accrual accounting, the matching principle states that expenses should be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs.

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In mathematics, a ratio is a relationship between two numbers indicating how many times the first number contains the second.

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In accounting, revenue is the income that a business has from its normal business activities, usually from the sale of goods and services to customers.

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Revenue recognition

The revenue recognition principle is a cornerstone of accrual accounting together with the matching principle.

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Software license

A software license is a legal instrument (usually by way of contract law, with or without printed material) governing the use or redistribution of software.

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Startup company

A startup company (startup or start-up) is an entrepreneurial venture which is typically a newly emerged business that aims to meet a marketplace need by developing a viable business model around a product, service, process or a platform.

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A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures.

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Redirects here:

Deferred charge, Deferred expense, Deferred liability, Prepaid Expense, Prepaid expense, Prepaid expenses.


[1] https://en.wikipedia.org/wiki/Deferral

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