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бухгалтерский учет
вычитаемая временнАя разница (отклонение балансовой стоимости статьи актива или обязательства от их налоговой базы, которое в будущем (при возмещении стоимости актива или погашении обязательства) будет вычитаться при расчете налогооблагаемой прибыли)
математика
временная переменная
In the United States, a high-deductible health plan (HDHP) is a health insurance plan with lower premiums and higher deductibles than a traditional health plan. It is intended to incentivize consumer-driven healthcare. Being covered by an HDHP is also a requirement for having a health savings account. Some HDHP plans also offer additional "wellness" benefits, provided before a deductible is paid. High-deductible health plans are a form of catastrophic coverage, intended to cover for catastrophic illnesses. Adoption rates of HDHPs have been growing since their inception in 2004, not only with increasing employer options, but also increasing government options. As of 2016, HDHPs represented 29% of the total covered workers in the United States; however, the impact of such benefit design is not widely understood.