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What (who) is deferred availability items - definition
Tax deferred; Tax-deferred
Deferred tax
Deferred tax is 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. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment.
Reliability, availability and serviceability
QUALITY OF ROBUSTNESS OF COMPUTER HARDWARE
Reliability, Availability and Serviceability; Reliability, availability and serviceability (computer hardware); Reliability, availability and serviceability (computing); Reliability, availability, and maintainability
Reliability, availability and serviceability (RAS), also known as reliability, availability, and maintainability (RAM), is a computer hardware engineering term involving reliability engineering, high availability, and serviceability design. The phrase was originally used by International Business Machines (IBM) as a term to describe the robustness of their mainframe computers..
Deferred prosecution
WAY TO AVOID PROSECUTION
Deferred prosecution agreement; Non-prosecution
A deferred prosecution agreement (DPA), which is very similar to a non-prosecution agreement (NPA),, at 361 (DPAs are typically filed with a court whereas NPAs are not) is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requirements. A case of corporate fraud, for instance, might be settled by means of a deferred-prosecution agreement in which the defendant agrees to pay fines, implement corporate reforms, and fully cooperate with the investigation.
Wikipedia
Tax deferral
Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. Taxes can sometimes be deferred indefinitely, or may be taxed at a lower rate in the future, particularly for deferral of income taxes.
