Deferred Compensation

  

Categories: Company Management

You don’t get it today. You get it, er, um…next year. At some point. If you’d gotten paid today it would have been...ferred. But then it was deferred, so…oh well. It’s money you don't get right now.

So...why would compensation be deferred? Well, lots of reasons. Think about a bonus that a salesperson might earn throughout the year. Like…they get 2 grand in bonus money payable next year for each month that they sell over 4 pounds of yellow cake uranium powder.

Bob here did it in January. Messed around in February and March. Was a good boy in April, May, and June. And then only hit one more sales goal ahead of Christmas, doing 4 pounds in November.

So Bob had 5 months hitting his sales bonus target, and will have owed to him 10 grand in bonus money—i.e. compensation...but all bonuses are paid in January of the following year.

So from the company’s perspective, they show deferred compensation as a line item, or a Thing on their balance sheet, and then convert it to being an expense when they pay everything out the first month of the next year.

So come next January, Bob will be very happy with his healthy bonus. That is, assuming he’s still around to enjoy it.

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Finance: What is Deferred Compensation?8 Views

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Finance allah shmoop what is deferred compensation Well you don't

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get it today You get it next year at some

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point you know differed If you've gotten paid today it

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would have binford but then it was deford's so well

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yeah it's money you don't get right now Yeah so

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whywould compensation be deferred Well lotsa reasons think about a

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bonus that a sales person might earn through out the

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year like they get two grand in bonus money payable

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next year for each month that they sell over four

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pounds of yellowcake uranium powder Bob here did it in

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january messed around in february and march and was a

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good boy in april may and june and then on

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lee hit one more sales goal ahead of christmas doing

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four pounds in uzbekistanian november So bob had five months

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hitting his sales bonus target and we'll have owed to

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him ten grand in bonus money e compensation that was

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deferred and noting that all bonuses are paid in january

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of the following year like it's deferred to the following

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year So from the company's perspective they show deferred compensation

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as a line item or a thing on their balance

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Sheet is a liability And then they converted to being

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an expense when they pay everything out the first month

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of the next year so come january Bob will be

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very happy with his healthy bonus That is you know 00:01:29.357 --> [endTime] assuming he's still around to enjoy it there No

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