deferred charges

deferred charges
 отложенные расходы, расходы будущих периодов; аналогично понятию deferred expenses, но как правило относится к долгосрочным расходам (на период более одного года с даты последнего отчета).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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