👉 In the context of accounting and finance, a "deferable" is an item that can be deferred or postponed until another period. This could include items that are not due for payment at the end of the current year but are considered to have been incurred in previous years. For example, if a company has sold a product in 2019 and did not receive any proceeds from its sale, it would likely be deferred to future periods as it is considered to be an item that was incurred
