Deferred Charge

Filed Under: Business

1 definition found for this term.
Definitions are presented in the order source books were published (most recent first).


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.

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