Related by context. Frequent words. (Click for all words.) 68 deferrals 61 deferred 57 Deferral 57 defer 57 deferment 50 accrual 48 deferring 48 tax deductibility 47 curtailment 47 Code Sec 47 prepayment 46 carryback 46 clawback 45 reduction 45 disallowance 44 accruals 44 reductions 43 prepayments 43 repayment 43 termination 43 FSP APB #-# 42 repayments 42 intercompany 42 sunset clause 42 reclassification 42 loss carryforwards 41 OTTI charge 41 paydown 41 nonqualified deferred compensation 41 reinvestment 41 deductions 41 moratorium 41 deferred compensation 41 reallocation 41 tax 41 increment 40 compensation accruals 40 deductibility 40 provision 40 freeze 40 abatement 40 loan repayments 40 SFAS No. 40 increases 40 ASC #-# 39 lump sum payments 39 Interest expense decreased 39 exemption 39 severance 39 expensing 39 RRSP contributions 39 indexation 39 payments 39 discontinuance 39 CICA Handbook Section 39 aftertax 39 AcG 39 LTIP 39 lump sum 39 delay 39 Accrual 38 accretion expense 38 FAS #R 38 rebasing 38 adjustment 38 SFAS #R 38 Senior Convertible Notes 38 retroactive 38 incremental 38 franking credits 38 postretirement benefits 38 phaseout 38 exchangeable notes 38 prepayment penalty 38 paydowns 38 grandfathering 38 accelerated depreciation 38 payment 38 reimbursable expenses 38 curtailments 38 deduction 38 ratably 38 accrued 38 Deferring 38 Amended Plan 38 discretionary 37 overpayment 37 modification 37 interruptible 37 LIFO expense 37 rescind 37 recalculation 37 uncollectible accounts 37 withholding 37 exclusion 37 reclassifications 37 retroactivity 37 distributions 37 taxable 37 compensation expense 37 amortize