Deferred Expenditure

Business, Legal & Accounting Glossary

Definition: Deferred Expenditure


Deferred Expenditure

Quick Summary of Deferred Expenditure


Expenses incurred which do not apply to the current accounting period. Instead, they are debited to a ‘Deferred expenditure’ account in the non-current assets area of your chart of accounts. When they become current, they can then be transferred to the profit and loss account as normal.




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April 19, 2024 https://payrollheaven.com/define/deferred-expenditure/.
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Deferred Expenditure. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/deferred-expenditure/ (accessed: April 19, 2024).
American Psychological Association (APA):
Deferred Expenditure. PayrollHeaven.com. Retrieved April 19, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/deferred-expenditure/

Definition Sources


Definitions for Deferred Expenditure are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 26th April, 2020 | 0 Views.