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What (who) is deferred availability items account - 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.
Controlling account
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account
In accounting, the controlling account (also known as an adjustment or control accountcontrol account definition in Financial Times lexicon) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail.
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..
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.
