Even when the debts to their executives total in the billions, most companies lump them into 'other liabilities'; only a few then identify amounts attributable to deferred pay.

虽然这些欠高管的钱规模已达数十亿之巨，但大多数公司仍将这笔款项归入了“其他负债”；只有少数几家公司会指明那些可以归为递延薪酬的部分。

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And watch out for state labor laws that forbid scrip or deferred pay.

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But normally an employer can't deduct deferred pay until it's paid to the employee and reported on his tax return.

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More remarkably, she went on to lure six full-time employees, two part-timers and eight outside consultants and contractors--all on deferred pay.

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