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  2. Deferred financing cost - Wikipedia

    en.wikipedia.org/wiki/Deferred_financing_cost

    Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.

  3. Deferral - Wikipedia

    en.wikipedia.org/wiki/Deferral

    A deferred charge is a cost recorded in a later accounting period for its expected future benefit, or to comply with the matching principle, which matches costs with revenue. Deferred charges include costs such as those related to startup activities, obtaining long-term debt , or running major advertising campaigns.

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Liability accounts are used to recognize liabilities. A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms ...

  5. Understanding Deferred Tax Assets: Calculations, Applications ...

    www.aol.com/finance/understanding-deferred-tax...

    Running a business highlights the complexity of the tax code, making deferred tax assets (DTAs) challenging yet essential for minimizing tax liability.

  6. Deferred Revenue as a Liability: Key Insights for Financial ...

    www.aol.com/finance/deferred-revenue-liability...

    Get key insights on deferred revenue as a liability. Plus, understand proper analysis to inform business decision-making along with investment strategies.

  7. Deferred Tax Assets vs. Deferred Tax Liabilities: What's the ...

    www.aol.com/finance/deferred-tax-assets-vs...

    Continue reading → The post What Is a Deferred Tax Asset? appeared first on SmartAsset Blog. When it comes to a company's taxes, there are two important categories to understand: assets and ...

  8. QuickBooks - Wikipedia

    en.wikipedia.org/wiki/QuickBooks

    QuickBooks is an accounting software package developed and marketed by Intuit.First introduced in 1992, QuickBooks products are geared mainly toward small and medium-sized businesses and offer on-premises accounting applications as well as cloud-based versions that accept business payments, manage and pay bills, and payroll functions.

  9. Installment sales method - Wikipedia

    en.wikipedia.org/wiki/Installment_Sales_Method

    The installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under very extended cash collection terms. [3] In general, when the risk of not being able to collect is reasonably high and when there is no reasonable basis for estimating the proportion of installment accounts, revenue recognition is deferred, and the installment sales method ...