Deferred Charges (SF.BS.DeferredCharges)

Deferred Charges (SF.BS.DeferredCharges) refers to prepaid expenses other than for operations. Such expenses may be deferred and amortized in later years.
Certain deferred charges, such as debt issuance expenses, may be deferred as an asset and amortized during the life of related debt instruments. However, a similar item, such as debt discounts, may be amortized as an additional interest expense and the remaining balance may be reported as a contra item to related debts outstanding instead of as a deferred charge.

Deferred Charges (SF.BS.DeferredCharges) includes:

  • Deferred financing costs, deferred debt issuance costs, deferred loan expenses

Deferred Charges (SF.BS.DeferredCharges) does not include: