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de·ferred tax

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An asset that may be used to reduce any subsequent period's income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the asset will be used in future fiscal periods.

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deferment, deferral, deferrals, deferred, deferring, defers, deffender, deffense, deffeyes

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