Search references for DEFERRED FINANCING-COST. Phrases containing DEFERRED FINANCING-COST
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Accounting principle
gain or loss on extinguishment. Deferred tax Deferred acquisition costs Deferred financing costs "DEFERRED FINANCING COSTS" (PDF). Archived from the original
Deferred_financing_cost
Date on which the final payment is due on a loan or other financial instrument
and thus the redemption yield on those bonds increased. Deferred financing cost Rolling (finance) Maturity transformation "Glossary of Investment Terms"
Maturity_(finance)
K-factor is equal 100%. Deferred tax Deferred financing cost The free dictionary - Deferred Acquisition Costs Investopedia - Deferred Acquisition Costs Example
Deferred_acquisition_costs
Carrying value of goods sold during a particular period
allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value
Cost_of_goods_sold
Accounting liability
Temporary difference do give rise to potential deferred tax, but the rules on whether the deferred asset or liability is actually recognised can vary
Deferred_tax
Term in accounting
appropriate accounting period. Two common types of deferrals are deferred expenses and deferred income. A deferred expense represents cash paid in advance for
Deferral
Framework for corporate funding, capital structure, and investments
maximized. Re cost of funds, the Pecking Order Theory (Stewart Myers) suggests that firms avoid external financing while they have internal financing available
Corporate_finance
Delayed wage for employees
Examples of deferred compensation include pensions, retirement plans, and employee stock options. The primary benefit of most deferred compensation is
Deferred_compensation
Type of Islamic finance
example with monthly payments (a contract with deferred payment being known as bai-muajjal). Murabaha financing is basically the same as a rent-to-own arrangement
Murābaḥa
Independent California state agency
MyHome Assistance Program provides down payment and closing cost assistance through a deferred payment junior loan that does not have to be repaid until
California Housing Finance Agency
California_Housing_Finance_Agency
taxes (NOPLAT) refers to after-tax EBIT adjusted for deferred taxes, or NOPAT + net increase in deferred taxes. It represents the profits generated from a
NOPLAT
Difference between a firm's assets and liabilities used to fund day-to-day operations
Short-term financing. Identify the appropriate source of financing, given the cash conversion cycle: the inventory is ideally financed by credit granted
Working_capital
Sum paid for the use of money
demand. Since the lender is deferring consumption, they will wish, as a bare minimum, to recover enough to pay the increased cost of goods due to inflation
Interest
Overview of corporate finance and corporate finance-related topics
environmental goals Structured finance – Sector of finance that manages leverage and risk Supply chain finance – Financing methods that optimize cash flow
Outline_of_corporate_finance
Health service workers' pension scheme
detail appears in “Valuation and cost control”. As at 31 March 2025 there were 1,872,287 active members, 845,020 deferred members and 1,199,771 pensions
NHS_Pension_Scheme
Motor vehicle lease transferred to another party
easily compare with other financing methods. By implying that they are the lessee rather than the actual other party (finance company), they could conceal
Novated_lease
Financial statement
being considered a part of financing activities. IAS 7 allows interest paid to be included in operating activities or financing activities. US GAAP requires
Cash_flow_statement
Decrease in asset values, or the allocation of cost thereof
Construction in progress Consumption of fixed capital Cost segregation study Deferred financing costs Deferred tax Depletion (accounting) DIRTI 5 Expense John
Depreciation
Aspect of finance
mezzanine financing. Mezzanine capital is often a more expensive financing source for a company than secured debt or senior debt. The higher cost of capital
Mezzanine_capital
Accounting financial summary
corporate bonds Liabilities and assets for current tax Deferred tax liabilities and deferred tax assets Unearned revenue for services paid for by customers
Balance_sheet
Partnership between a government and private company
the world as a method of financing new or refurbished public sector assets outside their balance sheet. While PPP financing comes from the private sector
Public–private_partnership
Overview of finance and finance-related topics
assessing their risk and return Gap financing – Short-term loan covering the gap between available funds and total financing needs Global financial system –
Outline_of_finance
Financial term for the trust between parties in transactions with a deferred payment
goods or services (e.g. consumer credit). Credit encompasses any form of deferred payment. Credit is extended by a creditor, also known as a lender, to a
Credit
Financial products and services that conform to Sharia (Islamic law)
user of finance share profits and losses, are based on "contracts of partnership". "Asset-backed financing", (also known as trade-based financing" or "non-PLS
Islamic finance products, services and contracts
Islamic_finance_products,_services_and_contracts
Budgeting and expenses
or charitable groups. Delayed gratification: Delayed gratification, or deferred gratification, is the ability to resist the temptation for an immediate
Personal_finance
a designated period. Deferment or forbearance will prevent the loan from going into default, but may increase the overall cost of the loan. Students
Student_loan_deferment
the replacement reserves cost table. The report may be 20-40 pages in length; however, this table summarizes most of the deferred maintenance items found
Property_condition_assessment
tells investors whether a company is more prone to using debt financing or equity financing. A company with high debt-to-capital ratios, compared to a general
Debt-to-capital_ratio
Financial plans for film production
This document, which could be over 130 pages long, is used to secure financing for and lead to pre-production and production of the film. Multiple drafts
Film_budgeting
Process of estimating what something is worth, used in the finance industry
indebtedness, financing costs and recurring earnings". Here adjustments are made to working capital, deferred capital expenditures, cost of goods sold
Valuation_(finance)
Financial fraud through creative accounting where a client's losses are hidden
are transferred at fictitious valuations, in the hope that losses are deferred until the market recovers. There are no rules as to how frequently the
Tobashi_scheme
Financial activities compliant with Islamic law
Islamic banking, Islamic finance (Arabic: مصرفية إسلامية masrifiyya 'islamia), or Sharia-compliant finance is banking or financing activity that complies
Islamic_banking_and_finance
Exchange of derivatives or other financial instruments
see for such debt. Financing foreign-currency debt using domestic currency and a currency swap is therefore superior to financing directly with foreign-currency
Swap_(finance)
US tax advantaged investment account
institution. The funds contained in Coverdell ESAs are classified as tax-deferred. This means the appreciation, interest, and profits of securities within
Coverdell education savings account
Coverdell_education_savings_account
Evaluation of one's financial state
Planning for Professionals do not define what a financial plan is, but merely defer to the Certified Financial Planner Board of Standards' definition of 'financial
Financial_plan
Non-Qualified Deferred Compensation is also sometimes referred to as deferred comp (which technically would include qualifying deferred comp but the more
Employee compensation in the United States
Employee_compensation_in_the_United_States
U.S. investment fund
of a concentrated stock position while deferring capital gains taxes. The tax is not eliminated, but deferred: the full pre-tax value of the contributed
Exchange_fund
Economic resources used to buy what is needed to make products or provide services
Venture capital Debenture Project finance Medium term – usually between 2 and 7 years Term Loans Revenue-based financing Leasing Hire Purchase Short term
Financial_capital
Series of payments made at equal intervals
"Buyer's Guide to Fixed Deferred Annuities" (PDF). National Association of Insurance Commissioners. Retrieved 3 Oct 2025. "What are deferred and immediate annuities
Annuity
Accounting term
accounts: Accrued revenue: Revenue is recognized before cash is received. Deferred revenue: Revenue is recognized when cash is received. Under the revenue
Revenue_recognition
Lending arm of the World Bank
sovereign guarantees. For borrowers needing quick financing for an unexpected change, the IBRD operates a Deferred Drawdown Option which serves as a line of credit
International Bank for Reconstruction and Development
International_Bank_for_Reconstruction_and_Development
investor subtracts the tax deferred part of a distribution from their cost base (and reduced cost base). It is called tax deferred because the investor pays
Capital gains tax in Australia
Capital_gains_tax_in_Australia
Original monetary value of an item
The historical cost of an asset at the time it is acquired or created is the value of the costs incurred in acquiring or creating the asset, comprising
Historical_cost
Rules and methods for pricing transactions between enterprises under common ownership
adjustments for customer financing or debt levels, inventory adjustments, etc. U.S. rules apply resale price method and cost-plus with respect to goods
Transfer_pricing
Stock in an unlisted private company
price may be paid entirely upfront in cash or through a deferred payment plan. Often, these deferrals will be fully committed by the buyer to be paid over
Private_equity
Income gained through ownership of land and other monopoly
which capital is shifted upward at the expense of lower tax brackets. Deferred income – Term in accountingPages displaying short descriptions of redirect
Unearned_income
Motorway in Pakistan
under public-private financing mode on the Build-Operate-Transfer (BOT) basis. As of April, 2021 The federal government deferred approval of Rs192 billion
M-6_motorway_(Pakistan)
figure. † The figure given is the cost of a multi-film production, where the films are produced simultaneously. Film finance List of biggest box-office bombs
List_of_most_expensive_films
2026 large language model by OpenAI
intermediate version, capable lower-cost option that is competitive with its predecessor (GPT-5.5) while being half the cost, and Luna is the fastest and most
GPT-5.6
2019 political controversy in Canada
SNC-Lavalin (subsequently rebranded AtkinsRéalis in 2023) by offering a deferred prosecution agreement. The affair became public when The Globe and Mail
SNC-Lavalin_affair
Object or record accepted as payment
exchange, a unit of account, a store of value and sometimes, a standard of deferred payment. Money was historically an emergent market phenomenon that possessed
Money
International financial reporting standard
on Accounting Constant purchasing power Historical cost Management Tax Major types Audit Budget Cost Forensic Financial Fund Governmental Management Social
IAS_39
Thermal power plants in India
February 2014). "Bids for Tamil Nadu, Odisha mega power projects to be deferred by two months | Business Line". Thehindubusinessline.com. Retrieved 6 August
Ultra_Mega_Power_Projects
World Bank, who they claim “knowingly profiting from the financing of murder” by financing Dinant via the IFC. In October 2017, the IFC confirmed that
Honduras_and_the_World_Bank
Type of bond
sell short. This is known as death spiral financing. Convertible bonds allow issuers to issue debt at a lower cost. Typically, a convertible bond at issue
Convertible_bond
Selling unowned financial securities
the rule to the Commission in August 2025, and compliance has since been deferred to 2028. In the UK, the Financial Services Authority had a moratorium on
Short_(finance)
United States savings program for educational expenses
added to the bill to make Section 529 distributions tax-free, not just tax-deferred, when used for college. Bill Clinton vetoed this provision.[citation needed]
529_plan
Situation when futures prices are above the expected spot price at maturity
{\displaystyle \mathrm {Int} _{t}} is the financing or interest cost, w t {\displaystyle w_{t}} is the storage cost and c t {\displaystyle c_{t}} is the convenience
Contango
Type of United States investment account
more Americans have a stake in the financial system and benefit from tax-deferred compounding. In June, ahead of the bill's passage by the Senate, Donald
Trump_account
Tax depreciation system in the United States
Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of
Modified Accelerated Cost Recovery System
Modified_Accelerated_Cost_Recovery_System
Type of loan for educational expenses
interest rate may be substantially lower and the repayment schedule may be deferred while the student is still in school. It also differs in many countries
Student_loan
Higher education financing option
A private student loan is a financing option for higher education in the United States that can supplement, but should not replace, federal loans, such
Private student loan (United States)
Private_student_loan_(United_States)
Instrument of indebtedness
Collective action clause Debenture Deferred financing costs GDP-linked bond Government bond/Sovereign bonds Immunization (finance) Promissory note Short-rate
Bond_(finance)
Accounting practice of anticipating future losses but not future gains
debts and the lower of cost or market rule, which states that one should record inventory at the lower of either its acquisition cost or its current market
Convention_of_conservatism
Type of financial statement
reporting period (current tax liabilities/ tax payable) and the amount of deferred tax liabilities (or assets). <They are reported separately because this
Income_statement
U.S.A. student loan program superseded by Federal Direct Student Loans
unsubsidized Stafford loans. Borrowers may defer payment of interest during school, grace, and deferment periods, but they are responsible for all interest
Federal Family Education Loan Program
Federal_Family_Education_Loan_Program
Diplomatic practice coercing alignment or access of an indebted country to its creditor
debt-servicing became difficult, Sri Lanka’s finance minister had attempted to turn to China to secure bilateral financing to avoid defaulting in the first place
Debt-trap_diplomacy
US accounting standard
lease and a direct financing lease is that profit for a sales-type lease is recognized at inception, while profit for a direct financing lease is recognized
Accounting for leases in the United States
Accounting_for_leases_in_the_United_States
Planned light rail extension project in Los Angeles, California
attempting to accelerate this timeline using Enhanced Infrastructure Financing District (EIFD). On July 23, 2024, LA Metro released the draft of the
K_Line_Northern_Extension
Loans incurred to pay for higher education
or graduates, a six-month deferment begins. If the student returns to least half-time status, the loans are again deferred, but a second episode no longer
Student loans in the United States
Student_loans_in_the_United_States
British business finance lender
small businesses can select to “Pay with Kriya” at check-out, giving them deferred terms to settle their payments. Kriya has supported businesses across many
Kriya_(company)
Form to determine eligibility for US student financial aid
amount of military aid a student receives for a college education does not defer eligibility or reduce the amount of student aid that student could receive
FAFSA
Project delivery strategy in the construction industry
for a family sooner. Shorter schedules may also reduce the cost of construction financing and reduce overhead costs for the design and construction organizations
Fast-track_construction
35-year fixed-rate loan for up to 33 percent of the cost of the project Non-variable interest rates Deferral payment options of up to five years after completion
Transportation Infrastructure Finance and Innovation Act
Transportation_Infrastructure_Finance_and_Innovation_Act
Rate of human-caused greenhouse gas emissions
governments, financial institutions, and corporations. One of these is not financing new fossil fuel development. Another is supporting strong climate policy
Net-zero_emissions
Altering a stock option's date of granting to a time when the stock was less valuable
In finance, options backdating is the practice of altering the date a stock option was granted, to a usually earlier date (i.e backdating), but sometimes
Options_backdating
Standard numerical measure used to value and compare goods and services
transactions. Also known as a measure of relative worth and a standard of deferred payment, a unit of account is a necessary prerequisite for the formulation
Unit_of_account
Tax on persons emigrating from a country
IRAs are defined as specific tax deferred accounts rather than deferred compensation items. If the payer of the deferred compensation is a US citizen and
Exit_tax
it fails to meet varied criteria that define a finance lease) results in off balance sheet financing which can be advantageous for companies in terms
Operating_lease
Film by Vincenzo Natali
the film. Director Vincenzo Natali did not have confidence in financing a film. He cost-reduced his pitch with a single set reused as many times as possible
Cube_(1997_film)
seats are reserved by the college. Charges for seat might defer from course to course but might cost approx 4-10 lacs per seat. The college offers the following
Tecnia Institute of Advanced Studies
Tecnia_Institute_of_Advanced_Studies
Italian investment banker (born 1963)
his deferred stock options, enforcing a "hard-lined" departure policy. This triggered his offer of employment at Santander to absorb the complete cost of
Andrea_Orcel
Defunct company in Australia
favour, the First World War had just begun. The plans for relocation were deferred indefinitely. On Tuesday, 13 December 1921, the building at Kirribilli
Pastoral_Finance_Association
Light rail line in the Dallas-Fort Worth Metroplex, Texas
Ridge Station, which was planned with the rest of the Orange Line but deferred until further development justified its construction, opened to revenue
Orange_Line_(DART)
2007 Australian film by Shane Abbess
the production worked on deferred payment, meaning that the actual cost of the film runs "well into the millions" once deferrals have been taken into account
Gabriel_(2007_film)
first to pay £3000 a year rather than £1000. A major reform of university financing took place under the Conservative-Liberal Democrat coalition in 2012.
Student loans and grants in the United Kingdom
Student_loans_and_grants_in_the_United_Kingdom
Concept in accounting
integrated circuits and related products. Finance: Responsible for financial operations including customer financing and property lending. Factors used to
Consolidated financial statement
Consolidated_financial_statement
Conflict of interest when one person acts on another's behalf
principle of "deferred compensation", which is essentially an agreement between worker and firm to commit to each other. Under schemes of deferred compensation
Principal–agent_problem
Stop of the Exchequer of 1672, and its indefinite deferral of what had originally been short-term financed obligations due to bankers. The Revolution of 1688
History of the English fiscal system
History_of_the_English_fiscal_system
Luxury hotel in Washington, D.C., US
the capital markets to seek private financing, and would not do so until at least April 2009. Private financing for the hotel collapsed in June 2009
Washington_Marriott_Marquis
Tax on investment gains
productive uses" by imposing a cost on the decision to shift assets. He favors repeal or a rollover provision to defer the tax on gains that are reinvested
Capital gains tax in the United States
Capital_gains_tax_in_the_United_States
Power station in Bowmanville, Ontario, Canada
figure at $7.4 billion, equivalent to $31 in 2025. The time-frame was deferred and advanced several times over the next few years. In 1981, Hydro finally
Darlington Nuclear Generating Station
Darlington_Nuclear_Generating_Station
hunters who makes the final decisions, with leadership on the field being deferred to Argent himself. Victoria is a rather zealous, vindictive and hard-hearted
List of Teen Wolf (2011 TV series) secondary characters
List_of_Teen_Wolf_(2011_TV_series)_secondary_characters
Low-cost airline of Vietnam
$22 million in 2008. Passenger service launches to Bangkok and Siem Reap were deferred, and SCIC stated the airline would need US$35 million to operate in 2009
Pacific_Airlines
Ultra-low-cost airline of the United States
Sun Country Airlines is an ultra-low-cost airline in the United States. Based at Minneapolis–Saint Paul International Airport with headquarters on airport
Sun_Country_Airlines
Stadium in Miami, Florida
bond financing on February 24, 2022, but the vote was deferred until late May 2022. This delay was intended to allow Miami officials to conduct a cost–benefit
Miami_Marine_Stadium
British YouTuber (born 1986)
the bank for a year, before he was allowed to leave the bank with his deferred stock of around £1.5 million to £2 million. Stevenson retired from trading
Gary_Stevenson_(campaigner)
Nuclear power station in Rajshahi, Bangladesh
project cost". The Business Standard. 2024-09-03. Archived from the original on 2024-10-07. Retrieved 2024-10-15. "NPCBL clarifies RNPP financing, EPCC
Rooppur_Nuclear_Power_Plant
Italian-American economist and Nobel Laureate (1918–2003)
merely deferred taxation, since state spending can be financed only by "printing money", taxation, or borrowing, and therefore monetary financing of state
Franco_Modigliani
Thai train service
disputes between China, Thailand and Laos over the financing of the project. Thailand decided to finance its part of the route itself, although only the
Bangkok–Nong Khai high-speed railway
Bangkok–Nong_Khai_high-speed_railway
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
Girl/Female
Tamil
Nourished, Defended, Loved
Boy/Male
Indian
Preferred, Chosen, Favored
Girl/Female
Hindu, Indian
Defended; Loved
Boy/Male
Muslim
Preferred, Chosen, Favored
Girl/Female
Norse
Deserted.
Boy/Male
Arabic, Muslim
Favoured; Preferred
Boy/Male
Danish, German, Norse, Norwegian, Scandinavian
Deserted
Girl/Female
Hindu
Nourished, Defended, Loved
Girl/Female
Muslim
Preferred, Chosen, Favored
Girl/Female
Hindu
Nourished, Defended, Loved
Boy/Male
Arabic, Muslim
Preferred; Noble; Exquisite
Girl/Female
Hindu
Nourished, Defended, Loved
Boy/Male
Arabic
Most Important Referred
Girl/Female
Arabic, Muslim
Favored; Preferred
Girl/Female
Indian
Preferred, Chosen, Favored
Boy/Male
Indian
Distinguished, Preferred
Boy/Male
Muslim
Distinguished, Preferred
Girl/Female
Tamil
Nourished, Defended, Loved
Girl/Female
Tamil
Pooshitha | பூஷீதா
Nourished, Defended, Loved
Pooshitha | பூஷீதா
Boy/Male
Arabic, Muslim
Preferred; Chosen; Favoured
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
DEFERRED FINANCING-COST
n.
One who refers.
imp. & p. p.
of Refer
imp. & p. p.
of Deter
v. i.
To conduct financial operations.
a.
Pertaining to finance.
n.
A financier.
n.
One who defers or puts off.
imp. & p. p.
of Financier
imp. & p. p.
of Defer
v. t.
Deserted; abandoned; lost.
imp. & p. p.
of Infer
a.
Unnatural or distorted in form; having a deformity; misshapen; disfigured; as, a deformed person; a deformed head.
a.
Not deferred by an interval of time; present; instant.
n.
One skilled in financial operations; one acquainted with money matters.
n.
A deserted condition.
n.
One charged with the administration of finance; an officer who administers the public revenue; a treasurer.
p. pr. & vb. n.
of Financier
a.
Forsaken, deserted.
imp. & p. p.
of Demur
imp. & p. p.
of Prefer