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