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Deferral
A term that has several meanings in both public and private administration. In accounting, it refers to any account where an asset or liability is realized at a future date or a tax shelter tool that accelerates deductions and postpones taxable income. In an executive branch, deferral refers to a delay in the spending of appropriated funds or an action or inaction that delays the availability of a budget obligation.
10.4135/9781412972024.n670
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