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Deferred, in accounting, is any account where the asset or liability is not realized until a future date, e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability. See also: accrual

Deferred is also used in the university admissions process. It is the action by which a school rejects a student for early admission but still opts to review that student in the general admissions pool.

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