deferred income - significado y definición. Qué es deferred income
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Qué (quién) es deferred income - definición


Deferred income         
ACCOUNTING PRINCIPLE
Deferred revenue
Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which has not yet been earned. According to the revenue recognition principle, it is recorded as a liability until delivery is made, at which time it is converted into revenue.
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.
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.
Ejemplos de uso de deferred income
1. Looking ahead, Commtouch reported deferred income of $2.8 million, down from $3.4 million at the end of 2007.
2. Deferred income is significant for Check Point, serving as an indicator of business in the following quarters.
3. Business in Brief Rosneft Posts Healthy Profit Rosneft posted an unexpected increase in fourth–quarter profit Tuesday after it consolidated 12 units and reported deferred income tax.
4. Quarterly revenues had increased by 4.5% to nearly $51 million, this is true, but that included some nonrecurring deferred income from last year.
5. A spokesman for the TUC said it was reasonable to include pensions in collective bargaining when pensions represented deferred income and had faced huge cuts in recent years.