Deferred Expense Account Register

A deferred expense register lists expenses that have been capitalized on the balance sheet and will be expensed to the income statement later, depending on the type of expense. For example, a prepaid expense account is an example of a deferred expense account.

Expenses are typically deferred and expensed later when related revenues are recognized. These deferred expenses usually post to the income statement using amortization schedules. See Expense Amortization.

To view a deferred expense register:

Related Topics

General Notices