N.Y. Comp. Codes R. & Regs. tit. 10 § 451.75

Current through Register Vol. 46, No. 51, December 18, 2024

Section 451.75 - Deferral (or deferment)

The accounting treatment accorded the receipt or accrual of revenue before it is earned, or the incurrence of an expenditure before the benefits therefrom are received.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.75