Current through Register Vol. 46, No. 53, December 31, 2024
(a) Payment of cash or the transfer of goods for which an accounting must be rendered by the recipient at some later date.(b) A payment of a contract before its completion.(c) The payment of wages, salaries, or commissions before they have been earned.(d) Deferred income or expense.N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.23