Deferred charge

A deferred charge is an expenditure not recognized as an expense of the period when made, but carried forward as an asset to be written off in future periods, such as for advance rent payments or insurance premiums.

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Business Case Essentials: A Guide to Structure and Content

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The concise, complete guide to what belongs in a business case and why—The world's most popular introduction to business case analysis. With nearly one million copies in circulation, Essentials is also the leading trusted authority (Search Google to see citations). Clear step-by-step guidance for building a compelling case, complete with NOV, ROI, TCO, and other important financial and non financial outcomes. Available in printed, ebook (PDF), and Kindle editions. Order the printed edition online. Or, download the worlds most frequently cited business case resource today as an e-book.