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  2. Deferral - Wikipedia

    en.wikipedia.org/wiki/Deferral

    A deferred expense, also known as a prepayment or prepaid expense, is an asset representing cash paid in advance for goods or services to be received in a future accounting period. For example, if a service contract is paid quarterly in advance, the remaining two months at the end of the first month are considered a deferred expense.

  3. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    Deferred revenue is a liability that represents the future obligation of a deliverer to deliver goods and services, even though the deliverer has already been paid in advance. When the delivery occurs, the deferred revenue account is adjusted or removed, and the income is recognised as revenue.

  4. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    The company has received advance payment for obligations they have yet to perform Paid but unearned revenue Cash Received is recognised as income Cash paid to company is recognised as deferred income, a form of liability The company has made advance payment for obligations the other party has yet to perform Paid but unearned expenses

  5. Tax-deferred: What does it mean and how does it benefit you?

    www.aol.com/finance/tax-deferred-does-mean-does...

    At that point, the government taxes your earnings as ordinary income. Tax-deferred accounts have two main advantages over typical taxable accounts: First, they lower your annual taxable income ...

  6. Tax-Deferred vs. Tax-Exempt Accounts: Key Differences and ...

    www.aol.com/tax-deferred-vs-tax-exempt-225335557...

    When you contribute to a tax-deferred retirement account, the money you put in does not count as income. For example; If you earn $75,000 and contribute $7,000 to your IRA — your taxable income ...

  7. Deferred Tax Assets vs. Deferred Tax Liabilities: What's the ...

    www.aol.com/finance/deferred-tax-assets-vs...

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  8. Installment sales method - Wikipedia

    en.wikipedia.org/wiki/Installment_Sales_Method

    The deferred gross profit is an A/R contra-account and is the difference between gross profit and recognized income and is calculated as follows: $360,000 − $90,000 = $270,000. The deferred gross profit is thus deferred and recognized in income in subsequent periods, i.e. when the installment receivables are collected in cash.

  9. Tax deferral - Wikipedia

    en.wikipedia.org/wiki/Tax_deferral

    This credit is calculated by the excess of the combined payment for real estate taxes and half of the water and sewer bills over 10% of the taxpayer's income. The highest credit that can be obtained is $1,130. However, the credit amount is subject to restrictions based on the taxpayer's total income and the assessed value of the real estate.