deferred credits

deferred credits
deferred credits deˌferred ˈcredits noun [plural]
ACCOUNTING money received for goods to be supplied and for services to be performed in the future, shown as liabilities in the accounts:

• Capital grants are treated as deferred credits and are credited to the profit and loss account.


Financial and business terms. 2012.

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Look at other dictionaries:

  • deferred credits — Credits which are required to be spread over subsequent accounting periods such as the premium on bonds issued …   Black's law dictionary

  • deferred credits — Credits which are required to be spread over subsequent accounting periods such as the premium on bonds issued …   Black's law dictionary

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  • Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

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