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Term: Accounting -> Deferred expenditure

Term:

Deferred expenditure

Definition:

Expenses incurred which do not apply to the current accounting period. Instead, they are debited to a 'Deferred expenditure' account in the non-current assets area of your chart of accounts. When they become current, they can then be transferred to the profit and loss account as normal.

Related terms:

Equipment

Preferred Stock

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