deferred freezing - meaning and definition. What is deferred freezing
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What (who) is deferred freezing - 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.
Solidified         
  • Rapid formation of ice crystals in supercool water (home freezer experiment)
PHASE TRANSITION IN WHICH A LIQUID TURNS INTO A SOLID DUE TO A DECREASE IN THERMAL ENERGY
Sub-freezing; Solidification; Solidifying; Solidified; Solidifies; Solidifications; Freezes; Freezed; Froze
·Impf & ·p.p. of Solidify.
Ground freezing         
  • Cross section of a ground freezing pipe as used in the Big Dig.
CONSTRUCTION TECHNIQUE
Ground-freezing
Ground freezing is a construction technique used in circumstances where soil needs to be stabilized so it will not collapse next to excavations, or to prevent contaminants spilled into soil from being leached away.

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.