Deferred Expenditure

Business, Legal & Accounting Glossary

Definition: 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.




Cite Term


To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
https://payrollheaven.com/define/deferred-expenditure/
Modern Language Association (MLA):
Deferred Expenditure. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. September 26, 2021 https://payrollheaven.com/define/deferred-expenditure/.
Chicago Manual of Style (CMS):
Deferred Expenditure. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/deferred-expenditure/ (accessed: September 26, 2021).
American Psychological Association (APA):
Deferred Expenditure. PayrollHeaven.com. Retrieved September 26, 2021, 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 | 2 Views.