deferred charge

an expenditure shown as a cost of operation carried forward and written off in one or more future periods.

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Universalium. 2010.

Look at other dictionaries:

  • Deferred Charge — A prepaid expense that is treated as an asset on a balance sheet and is carried forward until it is actually used. Deferred charges often stem from a business making a payment for a good or service that it has not yet received, such as the… …   Investment dictionary

  • deferred charge — noun or deferred asset : an expense (as a prepaid insurance premium or an inventory of supplies) that is incurred prior to the fiscal period to which it applies, temporarily carried on the books as an asset, and subsequently charged to expense at …   Useful english dictionary

  • deferred charge — An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g., the underwriting fees on a corporate bond issue, which the corporation capitalizes as a deferred charge and then amortizes over the… …   Financial and business terms

  • deferred charge — An alternative term for *prepaid expense …   Auditor's dictionary

  • deferred charge — Expense not recognized currently on the income statement and which is carried on the balance sheet; e.g. discount on bonds. Expenditure not recognized as an expense of the period when made but carried forward as an asset to be written off in… …   Black's law dictionary

  • Отложенные начисления (DEFERRED CHARGE)  — 1 Расходы, которые не признаются как затраты периода, в котором они были произведены. Они переносятся в следующий период как активы и становятся расходами в будущих периодах. Примерами могут служить авансовые платежи за аренду или страховые… …   Словарь терминов по управленческому учету

  • other assets and deferred charge — section of a balance sheet that details immaterial assets (Accounting) …   English contemporary dictionary

  • deferred asset — noun see deferred charge …   Useful english dictionary

  • Deferred Adjudication — is a form of plea deal available in various jurisdictions, where a defendant pleads guilty or No Contest to criminal charges in exchange for meeting certain requirements laid out by the court within an allotted period of time also ordered by the… …   Wikipedia

  • charge — 1 n 1 a: something required: obligation b: personal management or supervision put the child in his charge c: a person or thing placed under the care of another 2: an authoritative instr …   Law dictionary

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