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deferred expenses

См. также в других словарях:

  • Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new …   Wikipedia

  • Deferred income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… …   Wikipedia

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

  • 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 charges — Costs capitalized as assets on a firm s balance sheet for expenses such as long term expenses that will not be recovered in the normal working capital cycle of the business or expenditures that will be charged to future operations. Examples… …   Financial and business terms

  • Deferred income tax — (liability)   A liability in the balance sheet representing the additional Federal income taxes that would have been due if a utility had not been allowed to compute tax expenses differently for income tax reporting purposes than for ratemaking… …   Energy terms

  • Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia

  • Mutual fund fees and expenses — are charges that may be incurred by investors who hold mutual funds. Running a mutual fund involves costs, including shareholder transaction costs, investment advisory fees, and marketing and distribution expenses. Funds pass along these costs to …   Wikipedia

  • Electric operating expenses —   Summation of electric operation related expenses, such as operation expenses, maintenance expenses, depreciation expenses, amortization, taxes other than income taxes, Federal income taxes, other income taxes, provision for deferred income… …   Energy terms

  • Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Financial capital — is money used by entrepreneurs and businesses to buy what they need to make their products or provide their services. Financial capital vs. real capitalFinancial capital refers to the funds provided by lenders (and investors) to businesses to… …   Wikipedia

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