Defrayment

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Defrayment

An expense that is later reimbursed. In accounting, a defrayment should not be listed as income since it is used simply to offset expenses that have already been incurred.
References in periodicals archive ?
The Ombudsman indicated that records disclosed that the amount was used to defray the expenses incurred by Dapitan when he attended the wedding of co-employees in Carrascal, Surigao Del Sur in October, 2010.
USDA earlier noted that funds appropriated in the Agriculture Risk Protection Act of 2000 were available to defray the cost of organic certification in 15 states.
Rowland because the state helped defray the cost of hiring replacements.
Many also describe stress due to family disagreements over the organ donation and criticism of acceptance of hospital money to help defray funeral costs.
ERISA Sections 403(c)(1) and 404(a) (1) (A) specifically permit payment of expenses from plan assets to defray the reasonable costs of administering the plan.
Marshall's Service to defray the costs of housing federal prisoners.
She recommends, for example, establishing contingency plans to handle multiple closures; identifying alternative resources for residents in urgent need; considering using civil money penalty revenues to help defray relocation costs; and reviewing state receivership laws to prepare for installation of new management, if needed.
To the extent the rule applies, it would turn the spin-off into the functional equivalent of a taxable sale of the subsidiary's stock, differing only in the sense that the sale transaction does not generate any cash to defray the resulting tax liability.
Finally, the agreement provides that SMHS shall pay $30,000 to defray expenses that the Attorney General expects to incur in monitoring the agreement.
Copies of the final report are available from AMERICAN FORESTS at a cost of $10 to defray printing and postage.
Accompanied by funds drive to help defray funeral expenses.