deferred expenditure

См. также в других словарях:

• deferred debit — deferred asset; = deferred expense An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated …   Accounting dictionary

• deferred debit — deferred asset; deferred expense An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated… …   Big dictionary of business and management

• Deferred gratification — and delayed gratification denote a person’s ability to wait in order to obtain something that he or she wants. This intellectual attribute is also called impulse control, will power, self control, and “low” time preference, in economics.… …   Wikipedia

• Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

• 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 taxation — A sum set aside for tax in the accounts of an organization that will become payable in a period other than that under review. It arises because of timing differences between tax rules and accounting conventions. The principle of deferred tax… …   Accounting dictionary

• deferred taxation — A sum set aside for tax in the accounts of an organization that will become payable in a period other than that under review. It arises because of timing differences between tax rules and accounting conventions. The principle of deferred tax… …   Big dictionary of business and management

• deferred charge — an expenditure shown as a cost of operation carried forward and written off in one or more future periods. * * * …   Universalium

• Deferred cost —   An expenditure not recognized as a cost of operation of the period in which incurred, but carried forward to be written off in future periods.   U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …   Energy terms

• Deferred fuel costs —   An expenditure for fuel that is not recognized for bookkeeping practices as a cost in the operating period incurred, but carried forward to be written off in future periods.   U.S. Dept. of Energy, Energy Information Administration s Energy… …   Energy terms