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
deferred charge (rather than a receivable) would be reported for the purchase of claims to future revenues.
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.
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.
The cumulative effect of adopting this accounting change in fiscal year 2005 would also change as the
deferred charge balance at November 1, 2004 would have increased from the Company's previously issued financial statements reflecting the additional
deferred charges.
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.
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.
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.
Before New Standards: Reported as
deferred charges (assets).
7m as expenses for the
deferred charges relating to the existing credit facility and 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.
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.
