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Deferred charge

An 

Expenditure

 that is considered an 

Asset

 until it becomes relevant to the business at hand, such as prepaid 

Rent

 that is considered an 

Asset

 until the 

Rent

 is officially due. opposite of 

Deferred revenue

.



Related Terms: 7

Asset

,

Deferred revenue

,

Defer

,

Expenditure

,

PPO

,

Paid

,

Rent


Other Related Pages:

Category: Accounting


Starting With: D


Semi Related Terms: 425  CLICK HERE TO VIEW

Active asset

,

Asset

,

Asset/equity ratio

,

Asset management account

,

Accrual of discount

,

Amortization of premium

,

Asset-backed security

,

Asset swap

,

At par

,

All or any part

,

At best

,

At call

,

All-risks coverage

,

At risk

,

Asset acquisition

,

Asset class

,

Asset financing

,

Add-on service

,

Abstract of title

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Asset-based finance

,

Asset-based lending

,

Asset conversion loan

,

Assignment of mortgage

,

A shares

,

Asset allocation fund

,

Asset turnover

,

At the money

,

Across the board

,

Additional paid-in capital

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Below the line

,

Books of final entry

,

Books of original entry

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Bureau of Public Debt

,

Brought over the wall

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Buy the book

,

Balance of payments

,

Board of Governors

,

Business cycle

,

Break-even analysis

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

Business credit

,

Business finance companies

,

Back-end load

,

B shares

,

Buy and write

,

Buy-side

,

Break-even tax rate

,

Blow-off top

,

Breadth-of-market theory

,

Beat the gun

,

Capital asset

,

Capital expenditure

,

Cash asset ratio

,

Cost Of Goods Sold

,

Cost of sales

,

Certificate of Participation

,

Committee on Uniform Securities Identification Procedures

,

Code of procedure

,

Capitalization of income

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Cash and carry trade

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Cost-of-living rider

,

Certificate of stock

,

Cost of carry

,

Certificate of title

,

Cancellation of debt

,

Certificate of Claim

,

Closed-end credit

,

Cost of debt capital

,

Cost of funds

,

Closed-end fund

,

Closed-end investment company

,

Contingent deferred sales charge

,

C shares

,

Class of options

,

Close to the money

,

Certificate of Occupancy

,

Cloud on title

,

Cash or Deferred Arrangement

,

Capital Asset Pricing Model

,

Class A Shares

,

Class B Shares

,

Crash of 1929

,

Crash of 1987

,

Child and dependent care credit

,

Coefficient of determination

,

Cup and handle

,

Certificate of delivery

,

Close a position

,

Cornering the market

,

Curbs in

,

Deferred charge

,

Deferred credit

,

Deferred revenue

,

Deferred tax

,

Deposit in transit

,

Date of issue

,

Date of payment

,

Deferred interest bond

,

Due date

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Date of record

,

Dividend in arrears

,

Desk (the)

,

Division of labor

,

Deferred month

,

Due diligence

,

De-escalation clause

,

De facto

,

Defer

,

Doing business as

,

Due process

,

Durable Power of Attorney

,

Date of maturity

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Deferred payment

,

Discharge of bankruptcy

,

Discharge of lien

,

Due-on-sale clause

,

Deep in the money

,

Deep out of the money

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Deferred account

,

Deferred annuity

,

Deferred payment annuity

,

Dogs of the Dow

,

Depth of market

,

Due bill

,

Earning asset

,

Expenditure

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

Ex-legal

,

E-mini

,

Exchange of spot

,

Ex-pit transaction

,

Ex-all

,

Ex-warrants

,

Economic rent

,

Employee Retirement Income Security Act of 1974

,

Ex-rights

,

Ex-rights date

,

Even lot

,

Even spread

,

Even up

,

Financial asset

,

First In First Out

,

Fixed asset

,

Federal Savings and Loan Association

,

Flight to quality

,

Flow of funds

,

Front-ending an order

,

Forward P/E

,

Factors of production

,

Favorable balance of trade

,

Front-end load

,

Form S-1

,

Friends and family offering

,

Full faith and credit

,

Family of funds

,

Fund of funds

,

Free and clear

,

Free right of exchange

,

Federal ID Number

,

Gross revenue

,

Good Til Canceled

,

General Agreement on Tariffs and Trade

,

Government expenditure

,

Growth and income fund

,

Gather in the stops

,

Hidden asset

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House of issue

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Home equity line of credit

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Inactive asset

,

Intangible asset

,

Industrial revenue bond

,

In escrow

,

In-house

,

Investment Advisor Act of 1940

,

Investment Company Act of 1940

,

In line

,

Invisible hand

,

Insider Trading sanctions Act of 1984

,

Internal Rate of Return

,

Indication of interest

,

In intestacy

,

In play

,

In-process research and development

,

I/O strip

,

In-service withdrawal

,

Internal Revenue Code

,

Imbalance of orders

,

In and out

,

In sympathy

,

In the tank

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Joint and survivor annuity

,

Last In First Out

,

Lender of last resort

,

Law of one price

,

Lending at a rate

,

Limit-on-close order

,

Law of demand

,

Law of supply

,

London International Financial Futures and Options Exchange

,

Letter of comment

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Leading the market

,

Locked in

,

Level I quotes

,

Municipal revenue bond

,

Make a market

,

Market on close order

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Money at call

,

Noncurrent asset

,

Non-financial asset

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

Nominal asset

,

Net Asset Value

,

Null and void

,

Nonperforming asset

,

Notice of Default

,

National Association of Real Estate Investment Trusts

,

Off-balance-sheet financing

,

Off the books

,

Office of Thrift Supervision

,

Out-of-favor

,

Over-the-Counter

,

Off-floor order

,

On-floor order

,

On margin

,

Opinion of title

,

On account

,

On-the-spot loan

,

Open-end credit

,

Open-end mortgage

,

Open-end fund

,

Open-end management company

,

Out of the money

,

Open-end lease

,

Old age, survivors, and disability insurance

,

On-balance volume

,

Off-board

,

On close

,

On open

,

On the opening

,

Order book official

,

Pooling of interests

,

Pre-depreciation profit

,

Pre-tax profit margin

,

Profit and loss statement

,

Payment-in-kind security

,

Preliminary official statement

,

Price Value of a Basis Point

,

P&L

,

PPO

,

Pre-existing conditions

,

Power of Attorney

,

Paid

,

Paid up

,

Past-due balance method

,

Prepaid interest

,

Prioritization of debt

,

Plan asset

,

Paid-in capital

,

Paid-in surplus

,

Pre-syndicate bid

,

Private Investment in Public Equity

,

Preservation of capital

,

Point-and-figure chart

,

Painting the tape

,

Real asset

,

Reports and Records

,

Return of capital

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Revenue anticipation note

,

Revenue bond

,

Reading the tape

,

Regulation D

,

Regulation T

,

Regulation U

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Reduced paid-up insurance

,

Red herring

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Revolving line of credit

,

Right of recourse

,

Rule of 78

,

Rent

,

Rent control

,

Right of redemption

,

Retirement Equity Act of 1984

,

Risk/return trade-off

,

Revenue ruling

,

Return on Capital Employed

,

Rate of return

,

Real rate of return

,

Selling, General and Administrative Expenses

,

SG&A

,

Stranded asset

,

Savings and Loan

,

Sight letter of credit

,

S&L

,

Securities and Exchange Commission

,

Segregation of securities

,

Sell-side analyst

,

Sell the book

,

Standard of living

,

Supply-side economics

,

Second-to-die insurance

,

Statute of Limitations

,

Sale and leaseback

,

Satisfaction of debt

,

Staggered board of directors

,

Selling the spread

,

Single-Premium Deferred Annuity

,

Selling short against the box

,

Shorting against the box

,

S Corporation

,

Sin tax

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Stop and reverse

,

Tangible asset

,

T-Bill

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Total asset turnover

,

Tenancy by the entirety

,

Truth in Lending

,

Tenancy at will

,

Tax-deferred

,

Top hat plan

,

The Street

,

Timing the market

,

Taxpayer Relief Act of 1997

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Take a bath

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Unit of trade

,

Unit of trading

,

Waiver of premium

,

Widow-and-orphan stock

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares


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