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deferred credit.A credit (such as a premium on an issued bond) that is required to be spread over later accounting periods [Blacks Law 8th].

deferred compensation.See COMPENSATION. [Blacks Law 8th]

deferred claim.A claim postponed to a future accounting period. [Blacks Law 8th]

deferred  charge.An  expense  not  currently  recognized  on  an  income  statement  but  carried forward on the balance sheet as an asset to be written off in the future <insurance premiums are a deferred charge>. [Blacks Law 8th]

deferred annuity.See ANNUITY. [Blacks Law 8th]

deferred-adjudication probation.See deferred judgment under JUDGMENT. [Blacks Law 8th]

deferred adjudication.See deferred judgment under JUDGMENT. [Blacks Law 8th]

deferral state.Under the Age Discrimination in Employment Act (ADEA), a state that has its own anti-discrimination legislation and enforcement mechanism, so that the time to file a federal lawsuit  under  the  ADEA  is  postponed  until  state  remedies  have  been  exhausted.  [Cases:  Civil Rights    1507.C.J.S. Civil Rights §§ 159, 165.] [Blacks Law 8th]

deferral  of  taxes.The  postponement  of  paying  a  tax  from  one  year  to  another,  as  by contributing money to an IRA, for which earnings and contributions will be taxed only when the money is withdrawn. [Blacks Law 8th]

deferment,n.1.    The    act    of    delaying;    postponement    <deferment    of    a    judicial decision>.2.Military law. A delay in serving in the military. [Cases: Armed Services    20.6. C.J.S. Armed  Services  §§  52–59.]  3.Military  law.  A  delay  in  serving  confinement  that  results  from  a court-martial  until  the  sentence  has  been  approved  and  its  execution  has  been  ordered.  •  The convening…