The situation is different if you negotiate for deferred payments before you provide services.

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This documentary was made with no budget and deferred payments.

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The purchase may be made outright (lump sum) or through a series of deferred (installment) payments.

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Annuity payments can be deferred until retirement or advanced age, at which point tax would be due on the income component of the annuity payments.

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If they agree, investors will suffer no loss of principal, but Uruguay's amortisation payments will be deferred for five years.

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Bonus payments, however, represent deferred compensation, and deferred compensation is generally not deductible until it is paid.

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The reason: payments on the debt are deferred 20 years, dramatically increasing the total cost of the borrowing.

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Although Chris Christie, New Jersey's governor, suspended COLAs last year, he also deferred some of his state's pension payments earlier this year.

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The deals offer an added promise for even the least expensive items: that payments can be spread out or deferred over three, six and even ten months.

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Because X Co. intends to pay the 2012 accrued bonus liability prior to March 15, 2013, the payments will not be treated as deferred compensation, and thus satisfy the economic performance test.

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