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A deferral, in accrual accounting, is any account where the asset or liability is not realized until a future date ( accounting period), e. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability. See also accrual.
free monthly ledger sheets to print
Deferrals are the consequence of the revenue recognition principle which dictates that revenues be. Thousands of templates to jump start your project.