Final answer:
The adjusted amount of a deferral can be either positive or negative, depending on the specific situation.
Step-by-step explanation:
The adjusted amount of a deferral can be either positive or negative, depending on the specific situation. When a deferral results in an increase in an asset or a decrease in a liability, the adjusted amount is usually positive. On the other hand, when a deferral results in a decrease in an asset or an increase in a liability, the adjusted amount is usually negative.