1 definition found for this term.
Definitions are presented in the order source books were published (most recent first).
Financial Skills for Professionals$65.00 – $104.00
A non-current prepaid expense, in which the costs of issuing bonds, incorporation costs, or other expenditures benefiting several future periods are shown as non-current assets. Usually amortized to expense over several periods or otherwise charged to expenses in some future period.