Extension

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Extension

Voluntary arrangements to restructure a firm's debt, under which the payment date is postponed.

Extension

1. In options, the expiration date. Occasionally the parties to an option contract will agree to extend the expiration to a certain date in the future.

2. In taxes, the day that one must file one's return if one asked the tax agency for more time to do it. For example, in the United States the deadline to file tax returns is 15 April. If a taxpayer is unable to make this deadline, he/she may ask the IRS for an extension until 15 October. In this case, 15 October is the extension date.

3. In an offer for bids on a contract, the date to which a deadline is lengthened. If there is either a lack of interest or no good bids on a contract, the company or government offering it may extend the deadline to allow other companies to decide whether to make a bid. This second deadline is the extension date.

extension

An agreement to defer the time for doing an act or for termination of a lease.

Extension

A provision thta allows additional time to perform an act required by the tax law or by regulation. The term is used most often when referring to an extension to file the tax return, but it also applies to extensions for making available elections.
References in periodicals archive ?
Rather then testing applications for portability across all the leading J2EE-compatible application servers, ISVs can develop customer solutions with Novell exteNd and deploy to the J2EE server of choice for their customers.
A Federal Reserve Bank may extend seasonal credit for periods longer than those permitted under primary credit to assist a smaller depository institution in meeting regular needs for funds arising from expected patterns of movement in its deposits and loans.
Women of the past two generations have been told that they can have it all - work, personal success, a family," said Christy Jones, founder and CEO, Extend Fertility.
Barry Behr, chief scientific advisor, Extend Fertility, and assistant professor, Reproductive Endocrinology and Infertility Director, IVF/ART and Andrology Laboratories, Stanford University Medical Center.
This release extends our certification to more than 85 devices across the Symbian, Palm OS, and Microsoft Windows Mobile platforms.