deferral

(noun)

An account where the asset or liability recording cash paid or received is not realized until a future date (accounting period)

Examples of deferral in the following topics:

Reporting
- A few examples of potential reductions or deferrals in capital gains reporting include:
Importance of Recognition and Measurement
Recognition of Revenue After Delivery
- A deferral is recorded when a seller receives a subscriber's payment on the subscription; cash is debited and deferred magazine subscriptions (a liability account) is credited.
Overview of Convertible Securities