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There are 22 clues with the answer 'CARRYOVER'
#
CLUE
1.
Postpone ferry (5,4)
2.
Postpone (5,4)
3.
Transfer to another column or accounting period
4.
Postpone till next time, as ferries do (5,4)
5.
Take on to a new page
6.
What's left in vehicle - dog with little yen to be inside
7.
Defer insurance protecting a railway crossing river
8.
Accountant's balance is variable in vehicle, former make (5-4)
9.
Transfer to the next column, math-wise
10.
Take forward in vehicle Roy bent (very nearly) (5,4)
11.
Balance from previous page (5-4)
12.
Like a one in addition, often
13.
Transfer to the next column, in math
14.
Side effect
15.
Remainder
16.
Continue
17.
Begin again
18.
Balance
19.
Adverse or unwanted secondary effect
20.
Have a cargo of six deliveries to take to the next page (5,4)
21.
Racy Rover crashes as result from a previous situation? (9)
22.
Transfer from road vehicle to railway completed (5,4)