deferral

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Related to Deferred expense: Accrued Income
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Deferred Expenses Issue expenses incurred for the convertible bond (OCEANE) in December 2003 and currently recognized as assets in the balance sheet must be deducted from the book value of the loan.
Large deferred expenses related to potential recovery of fire-related liabilities or disallowance of future recoveries by the CPUC or other factors causing FFO-adjusted leverage to decline below 4.
Although the spending plan was balanced with the usual accounting gimmicks and deferred expenses, the legislative analyst projects a $6 billion to $8 billion structural deficit next year and a $10 billion deficit the following year.
Large deferred expenses related to potential recovery of fire-related liabilities or disallowance of future recoveries by CPUC or other factors could drive future adverse credit rating actions by Fitch.
lowered its previously reported second-quarter earnings by $31 million on Monday because of improperly deferred expenses at its New England Financial affiliate, and said the president of the division had left the company.
195 provides that, at a taxpayer's election, start-up expenditures (excluding interest, taxes or research and development expenditures) may be treated as deferred expenses amortizable over no less than 60 months from the date the taxpayer's trade or business begins.
The Commission also approved the Stipulation and Agreements providing for the recovery of deferred expenses for the 2007 ice storms and continuation of the pension and other post-retirement employee benefits trackers.
1 million in non-cash expenses resulting from the accretion of certain debt discounts, the amortization of deferred expenses related to the debt, SFAS 123(R) expenses for stock options and stock compensation accruals and the fair value of certain put options issued in the Series H Convertible Preferred Stock issuance transaction.
174(a) allows a taxpayer either to currently deduct research and experimental expenditures or to capitalize them as deferred expenses and amortize them over a period of 60 months or more (beginning with the month in which the taxpayer first realizes benefits from such expenditures).