Deferred taxes — A non cash expense that provides a source of free cash flow. Amount allocated during the period to cover tax liabilities that have not yet been paid. The New York Times Financial Glossary … Financial and business terms
deferred — /di ferrd /, adj. 1. postponed or delayed. 2. suspended or withheld for or until a certain time or event: a deferred payment; deferred taxes. 3. classified as temporarily exempt from induction into military service. [1645 55; DEFER1 + ED2] * * * … Universalium
Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… … Wikipedia
deferred compensation — n: current compensation (as wages or salary) deferred until a later time usu. for the purpose of investment (as in a retirement plan) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. deferred compensation … Law dictionary
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
Deferred Tax Liability — An account on a company s balance sheet that is a result of temporary differences between the company s accounting and tax carrying values, the anticipated and enacted income tax rate, and estimated taxes payable for the current year. This… … Investment dictionary
Deferred-annuities — Tax advantaged life insurance product. Deferred annuities offer deferral of taxes with the option of withdrawing one s funds in the form of life annuity. The New York Times Financial Glossary … Financial and business terms
deferred tax asset — An asset reflecting a likely reduction in future income taxes. Accounting for deferred tax assets is governed by FAS 109. American Banker Glossary … Financial and business terms
deferred annuities — Tax advantaged life insurance products. deferred annuities offer deferral of taxes with the option of withdrawing one s funds in the form of a life annuity. Bloomberg Financial Dictionary … Financial and business terms
Deferred Profit Sharing Plan - DPSP — An employer sponsored Canadian profit sharing plan that is registered with the Canadian Revenue Agency. On a periodic basis, the employer shares the profits made from the business with all employees or a designated group of employees. Employees… … Investment dictionary