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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Accordingly, the PV proposes that governments defer recognition of such changes by reporting the amount of the change as a deferred charge (decrease in fair value) or deferred credit (increase in fair value) on the statement of net assets]balance sheet, rather than as expense or revenue of the period in the statement of activity.

Initial GASB position on derivatives: the GASB's recent proposal would extend the requirement for fair value reporting to all derivative transactions of the state and local governments

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

To avoid a sale now, but to allow for the possibility of a later sale, a deferred charge might be imposed on the farmland.

Pre- or post-nuptial agreements advised

To account for the acceleration of the margin recognized on as-yet-unsold spares/engines, GE maintained a deferred charge on its balance sheet equal to the amount of income it accelerated using RAM.

Empty promises aren't enough to prevent unethical behavior

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

If you're investing a lump sum, how-w ever, 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.

Look before you leap

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

"Instead," he wrote, "we set up an asset called 'deferred charges applicable to assumed reinsurance,' in an amount reflecting the difference between the premium we receive and the (higher) losses we expect to pay (for which reserves are immediately established).We then amortize this asset by making annual charges to earnings that create equivalent underwriting losses.

Good night, finite? While regulators step up their scrutiny of past finite reinsurance transactions, industry watchers say there's still a valid place for the nontraditional transactions, if insurers toe the regulatory line

The rules likewise clarify that the finance charges will be computed based on the unpaid amount of the outstanding balance as of statement cut-off date and should not include current and deferred charges.

BSP toughens up on credit card malpractices

There is a need for disclosure of information concerning movements in certain assets, namely, (a) land and buildings; (b) plant and equipment; (c) assets under construction; (d) long-term investments; (e) long-term receivables; (f) purchased goodwill; (g) patents, trade marks and similar intangibles; (h) deferred charges of a long-term nature.

TOWARDS STRENGTHENING SCIENTIFIC ACCOUNTING INFORMATION : FOCUS ON ENVIRONMENT ACCOUNTING SYSTEM IN HUNGARY