prepaid expense

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Related to deferral: Tax deferral

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.

prepaid expense

An expenditure for an item that will provide future benefits. For example, a firm may pay an insurance premium only once a year, resulting in an expense that provides benefits throughout a 12-month period. The unexpired part of the premium is carried on the firm's balance sheet as a prepaid expense.
References in periodicals archive ?
Another administrative element is the collection of Section 125/HSA payroll deferral election forms from employees.
By analysing the causes of the deferral of blood donors being presented at a blood bank, we can reduce the risk factors for both the donors and recipients.
However, frequent and unnecessary donor deferral (especially temporary deferment) may lead to loss of potential blood donors.10,11
In a few cases, the lender's position is considered and the borrower is required to get approval from the lender before the deferral is granted.
"[Under those rules,] the plan returns the deferrals, plus any earnings, from the day they were contributed to the day they are distributed.
Our study was a preliminary study, which gives glimpse about reasons for deferral from volunteer blood donation.
(8) the deferral donors (74.33%) were in the age group 18-38 years and Shalini Bahadur of Delhi.
Should it be adopted, the new policy "will better align the deferral period with that of other men and women at increased risk for HIV infection," then FDA Commissioner Dr.
"AABB, America's Blood Centers and the American Red Cross believe all potential blood donors should be treated with fairness, equality and respect, and that accurate donor histories and scientifically supported donor deferral criteria are critical to the continued safety of blood transfusion.
The new payment deferral programme is aimed at helping federal employees that were laid off work during the government shutdown.
deferral among prospective donors in order to categorize them into temporary and permanent deferrals.
A new survey of participants in defined contribution plans administered MassMutual Financial Group shows that women increased their deferral rates at twice the level of men in the first quarter of this year.