Deferred charge

Deferred Charge
Deferred Charge definition :
An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g.

Deferred charge
An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g.

deferred charge
See deferred expense.
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deferred charge
cost already incurred that is deferred to the future. The deferral is made because of anticipated future benefit or because the charge constitutes an appropriate allocation of costs to future operations.

Deferred Charge
Income received but not earned until all events have occurred. Deferred income is reflected as a LIABILITY.

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 ...

Deferred charge
An expenditure treated as an asset until it becomes pertinent to the business at hand, e.g., advance payment.
Deferred compensation ...

DEFERRED CHARGES - An asset account reflecting costs which are not chargeable to the accounting period in which paid but are recorded as assets until amortized. An example is discount on bonds issued.

Deferred Charges
An asset shown on a balance sheet representing payments made by the company for which the benefit will extend to the company over a period of years.

Deferred Charge. An expenditure carried as an asset until the amount represents a true expense for the period.

Deferred Charge
A prepaid expense that is recognized on the balance sheet as an asset until it is used.
Reading The Balance Sheet
How To Evaluate A Company's Balance Sheet ...

Items called deferred charges on the balance sheet are usually not assets at all.

deferred charge An expenditure that is considered an asset until the time when the object of... deferred compensation An arrangement for a portion of an employee's income to be paid out at a date...

Lower Deferred Charges: The longer you hold on to your mutual fund investments, the lesser deferred charges you will be paying.
After a certain # of years, Class B shares will automatically be converted to Class A shares.

(2) An accounting technique for gradually eliminating a liability, deferred charge, or capital expenditure over a period of time.

Prepaid expenses/income or deferred charges
payments made or received in advance during the reporting period but which relate to a time after the period in question
Return on equity ...

Intangible items such as goodwill, patents and patent rights, deferred charges, etc.
Français: Actifs intangibles, incorporels
Español: Activos intangibles, bienes inmovilizados
Inter-American Development Bank (IADB): ...

While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges.

Intangible Assets: Goodwill, patents and trademarks, deferred charges, and share/bond premiums.
Inter-Creditor Agreement: An agreement between lenders, or classes of lenders, describing the rights and obligations in the event of default.

Or, the corporation may treat the total discount and expenses as a deferred charge. It will be reported as an asset and will be written off over the bond's life or by any other schedule the corporation finds expedient.

Accounting for expenses or charges as applicable rather than as paid. Includes such practices as depreciation, depletion, write-off of intangibles, prepaid expenses and deferred charges.top
Annual report ...

Deferred Acquisition Costs - DAC
Deferred Adverse Tax Consequence
Deferred annuities
deferred annuity
Deferred call
Deferred charge
Deferred compensation
Deferred compensation
Deferred Compensation Plan ...

A provision that prohibits the company from calling the bond before a certain date. During this period the bond is said to be call protected.
Deferred charge ...

Intangibles All intangible assets like goodwill, patents, trademarks, unamortized debt discounts and deferred charges ...

technique which accounts for expenses or charges in the period in which they are incurred rather than when they are paid. Includes such practices as depreciation, depletion, and the write-off of intangibles, prepaid expenses and deferred charges.

If the prepayment is for a long-term lease, however, it is recorded as a deferred charge and then amortized. The amortization entry for a long-term lease is to charge rent expense and credit leasehold. See also Leasehold Improvement.

plant and equipment (PP&E), construction in progress, leasehold improvements; and current assets, including cash, marketable securities, inventories, receivables (money owed to the company for products or services sold), and deferred charges.

See also: Expense, Banks, Values, Fraud, Indenture