The postponement of the recognition of an expense that already has been paid or incurred or of a revenue that already has been received.
In accounting this means to defer or to delay recognizing on the income statement certain revenues or expenses until a later, more appropriate time. Revenues are deferred to a balance sheet liability account until they are earned in a later period. When the revenues are earned they will be moved from the balance sheet account to revenues on the income statement. Expenses are deferred to a balance sheet asset account until the expenses are used up, expired, or matched with revenues. At that time they will be moved to an expense on the income statement. To Top
The final evaluation of a student who has applied early is postponed for inclusion in the regular applicant pool.
a positive and constructive way of assisting students with their study and meeting academic deadlines
a temporary way to delay making payments as a result of a specific situation
a term used in federal budgeting to indicate an Executive Branch action or inaction that withholds, delays, or effectively precludes the obligation or expenditure of budgetary resources
A final examination or final assignment that has been postponed by the Registrar's Office upon successful petition by a student, usually for reasons of illness.
Under the Congressional Budget Impoundment Control Act, this is one type of impoundment in which the President may request to delay or postpone the execution of a program.
Where an agreement is activated but the first payment is deferred. This can be used when a school has come to the end of their budgetary period, but want to have access to the latest technology. A three year agreement with a three month deferral will run for 39 months in total.
the process of postponing an assessment for a year. It is possible to defer either a first attempt or a re-sit attempt at an assessment. Students who defer need a good reason and permission from the department. Graduate students will also need permission from the chair of the Graduate Studies Subcommittee. See: Deferral (undergraduate); Deferral (graduate)
A deferral is a request to postpone your acceptance of our Offer of Admission for one year.
an opportunity for a student to defer an examination to the next available semester under specified conditions.
When a student's application for early decision or early action is postponed, and will be considered with the regular applicant pool.
A period of time when the student is not required to make payments on his or her student loan. Most student loans provide for deferral while the student is attending school and for a fixed period after graduation and leaving school. Repayment must begin when the deferral period is over.
An active agreement where the first payment is deferred (usually by 3 months). This is particularly of use to lessees who have come to the end of their budget period, but want to have access to new technology before a new financial year or the equivalent commences. In the case of a five year Agreement the lessee is thus contracted for 63 months as opposed to 60 months.
A form of tax sheltering that results from an investment that offers deductions during the investor's high-income years, and/or postpones capital gains or other income until after retirement or during another period when the income level is expected to change.
Action by the executive branch to delay (or defer) spending appropriated money.
The approved postponement of study for a specified period prior to the first enrolment in a course