In the United States, companies can maintain two separate sets of books for financial and tax purposes. Since financial and tax accounting rules differ, temporary differences can arise between the two ...

Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

A deferred sales trust (DST) is an advanced tax strategy that allows investors to delay capital gains taxes on the sale of assets that have significantly risen in value, such as real estate or ...

Many business owners eventually face the question of how their investments should be taxed. Choosing between tax-free, tax-deferred and taxable options — or blending them — can shape how your money ...

If, before retiring, an insurance agent enters into an irrevocable agreement with the insurance company to receive renewal commissions in level installments over a period of years, only the amount of ...

Whether you are a small business owner trying to get an accurate picture of cash flow or a Main Street investor examining financial statements to pick stocks, understanding deferred revenue can help ...

A nonqualified deferred compensation (NQDC) plan is an arrangement that an employer and employee agree to where the employer accepts to pay the employee sometime in the future. Executives often ...

Laurie Sepulveda is a MarketWatch Guides team senior writer who specializes in writing about insurance, investing, personal loans, home equity loans, mortgages and banking. She lives in North Carolina ...