gastos a distribuir en varios ejercicios deferred expense/debit/asset
| Creator: | |
| Language pair: | Spanish to English |
| Definition / notes: | deferred expense (singular) deferred debit or deferred asset An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated as an asset with the intention of treating it as an operating cost to be charged against the income it will generate in the future. Oxford dictionary of accounting |
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