繰くり延のべ資し産さん

noun

deferred asset

Accounting term for an asset whose expense is deferred and amortized over future periods. Used in financial statements.

• 繰くり延のべ資し産さんは貸たい借しゃく対たい照しょう表ひょうの資し産さんの部ぶに計けい上じょうされる。

  Deferred assets are recorded in the assets section of the balance sheet.

• この会かい社しゃは研けん究きゅう開かい発はつ費ひを繰くり延のべ資し産さんとして処しょ理りしている。

  This company treats research and development costs as deferred assets.