Deferred Expense Account Register

A deferred expense register lists expenses that have been capitalized on a balance sheet and are to be expensed to the income statement later, in accordance with the nature of the expense. For example, a prepaid expense account is an example of a deferred expense account.

Expenses are typically deferred and then later are expensed 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:

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General Notices