Deferred charge

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 life of the bond issue.

Deferred Charge

An asset on a balance sheet that comes about from a business making payment for a good or service it has not yet received, but will in the near future. Prepaid expenses are expensed over time as the goods or services are received. A common example of a prepaid expense is an insurance policy. Another example is a lump sum payment for rent; if a company pays for a year's worth of rent in advance, it is recorded as a deferred charge. A deferred charge is also called a prepaid expense.
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If you're investing a lump sum, however, or if you can't access a fund without paying an initial or deferred charge, ETFs may well give you the best value for money.
A cheaper form of investment
A deferred charge (rather than a receivable) would be reported for the purchase of claims to future revenues.
Proposed guidance on sales and pledges: the key challenge in accounting for the receipt of cash proceeds in exchange for a transfer of the claim to collections of certain receivables or future revenues is to distinguish a true sale from what is really nothing more than a collateralized loan or pledge
We used the ANOVA test for analysis of homoskedasticity (iii), finding that the deferred charge variables in the period from 1998 to 2003for telecommunications companies and in 1999 and 2000 for steel companies were heteroskedastic.
The relevance of accounting information in the process of valuation of companies in the new and old economy--An analysis of asset investments and their effects on the value relevance of earnings and book value/A relevancia da informacao contabil no processo de avaliacao de empresas da nova e velha economia--uma analise dos investimentos em ativos intangiveis e seus efeitos sobre value-relevance do lucro e patrimonio liquido
In essence, it clarifies whether restructuring costs should be treated as a current period expense or as a deferred charge to be amortized over future periods.
New rules for fed contractors
First, the Company was required to record an income tax expense charge of $86 million in the quarter to establish a valuation allowance on its US deferred tax assets and other deferred charges.
United States : Cree Reports Financial Results for the Third Quarter of Fiscal Year 2017
The banks balance sheet position is now stronger than ever with deferred charges already written-off, sale of big-ticket non-performing assets, and more than adequate capital despite a more stringent regulation.
RCBC nets P4.41B in 2014
Section 6 of the ERC Rules on the sale of sub-transmission assets has specifically provided that "for acquiring electric cooperatives (ECs), any uncollected TransCo/NGCP's connection and residual charges resulting from the deferred charges as approved by the ERC shall be capitalized or included in the acquisition cost of the subject assets.
TransCo sets sale of sub-transmission assets to Zamboanga power utility
Before New Standards: Reported as deferred charges (assets).
Reclassified: GASB Statement No. 65 Makes Changes in How Some Items are Reported
7m as expenses for the deferred charges relating to the existing credit facility and senior unsecured notes.
Helix signs new credit agreement for USD900m Credit Facility and proposes redemption of USD275m senior unsecured notes
Deferred charges for SPV notes continue to press the bank's capital base but most of them will be repaid in the next two years.
-Capital Intelligence upholds ratings of Rizal Commercial Bank
These extensions, which will bring financial advantages for the semi-public companies holding the motorway concessions (SEMCA), have been deemed compatible with the Treaty ad with rules on state aid to the extent that they are combined with other reforms, notably withdrawal of State undertakings to take over liabilities, the abolition of the deferred charges scheme and the alignment of SEMCA accounting practices with common law.
GREEN LIGHT FOR REFORM OF FRENCH MOTORWAY CONCESSION SYSTEM

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