Final answer:
Proposed deferrals exceeding one year by owner-users likely concern accounting practices or financial regulations. It involves postponing recognition of expenses or revenues and is subject to specific rules under accounting frameworks like GAAP or IFRS. Professional advice should be sought for handling such deferrals.
Step-by-step explanation:
The question seems to be related to accounting practices or financial regulations for businesses, particularly concerning owner-users who own property and use it for their own business. In accounting, a proposed deferral refers to the postponement of recognition of an expense or revenue.
When an owner-user proposes deferrals that exceed one year, typically it implies they wish to delay recognizing expenses or revenues related to the property they use for a period longer than one fiscal year. This might be done for various reasons, such as smoothing income over multiple periods or deferring tax liabilities.
However, without specific context or a jurisdiction, it is difficult to provide a definitive answer. Various accounting frameworks like Generally Accepted Accounting Principles (GAAP) in the United States or International Financial Reporting Standards (IFRS) have different rules on deferrals.
It is important to consult the relevant financial regulations or an accounting professional to understand what actions should be taken regarding proposed deferrals exceeding one year.