also: きはらい
Prepaid insurance premiums can be recorded as expenses.
Paid-up capital is not refundable.
未払い means a bill or debt has not yet been paid, while 既払い means it has already been paid or settled.
Standard kanji spelling; the reading きばらい is more common than きはらい.
Alternate reading; きばらい is preferred in modern usage.
Compound of 既 (already) and 払い (payment), from the verb 払う (to pay).