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Balance Sheet
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Consolidated balance sheet as of September 30, 2006 IFRS, unaudited
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What is a deferred expense?
Published by ACoach August 16th, 2006 in Reader Questions, 08

The term “deferred expense” is used to describe a payment that has been made, but it won’t be reported as an expense until a future accounting period.

For example, a corporation might spend $500,000 in accounting, legal, and other fees in order to issue $40,000,000 of bonds payable. Rather than charging the $500,000 to expense in the year that the bonds are issued, the corporation will “defer” the $500,000 to a balance sheet account such as Bond Issue Costs. If the bonds mature in 25 years, the corporation will charge $20,000 of the bond issue costs ($500,000 divided by 25 years) to expense each year. This accounting treatment does a better job of matching the $500,000 to the periods when the company will be earning revenues from the use of the $40,000,000.

Another example of a deferred expense is the $12,000 insurance premium paid by a company on December 27, 2005 for insurance protection from January 1 through June 30, 2006. On December 27, 2005 the $12,000 is deferred to the balance sheet account Prepaid Insurance. Beginning in January 2006 it will be expensed at the rate of $2,000 per month. Again, the deferral was necessary to achieve the matching principle.

As you can see from our examples, the word “deferred” overpowers the word “expense.” A deferred expense is reported on the balance sheet as an asset until it expires. As it is expiring, it will be moving from the balance sheet to the income statement where it will be reported as an expense. The entries involving deferred expenses are called adjusting entries.
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Note added at 11 hrs (2006-12-28 00:44:06 GMT)
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Compare the definitions:

deferred expense
A cost that has been recorded in the accounting records and reported on the balance sheet as an asset until matched with revenues on the income statement in a later accounting period.

deferred revenues
A balance sheet liability account that reports amounts received in advance of being earned. For example, if a company receives $10,000 today to perform services in the next accounting period, the $10,000 is unearned in this accounting period. It is deferred to the next accounting period by crediting a liability account such as Unearned Revenues. Next period (when it is earned) a journal entry will be made to debit the liability account and to credit a revenue account.

www.accountingcoach.com/accounting-terms/accounting-diction...


Since a BS records a company’s precise financial situation for any given year, it has to reflect all assets/liabs and income/expenses very precisely.

If someone pays you in advance that’s like you ‘owing’ them money (since you haven’t rendered the service), which is why it’s recorded as a liability, as a deferred revenue. And if you incur a cost (like renting a car in December for an interpreting job, but being paid in February for the actual job), that’s like money ‘owed’ to you (because you have incurred a cost for a job), so it’s recorded as an asset, as a deferred expense (associated with the income due in the following financial year).