deferred charge

deferred charge definition - business

deferred charge

An expenditure treated as an asset because it is expected to produce benefits in future periods. For example, expenses in establishing a business are treated as an asset and amortized over several years.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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