Deferred assets and liabilities - Deferred asset, deferred liability

Japanese: 繰延資産･繰延負債 - くりのべしさんくりのべふさい（英語表記）deferred asset,deferred liability

Although originally an expense or revenue, it is something that has been provisionally treated as an asset or liability item on the balance sheet due to the system of periodic profit and loss accounting. Deferred assets are provisionally recorded in the asset section of the balance sheet in order to defer calculation as an expense that can be reasonably borne by revenue in the next period or later, when an expenditure is made and a service is provided as a result, but the effect of the expenditure or the effect of the service is expected to extend not only during the current period but also into the next period or later.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

本来は費用もしくは収益としての性質をもつものであるが，期間損益計算のしくみのうえから，経過的に貸借対照表の資産項目もしくは負債項目として処理されたものをいう。　繰延資産は，ある支出が行われ，またそれによって役務の提供を受けたにもかかわらず，その支出の効果もしくは役務の有する効果が当該期間だけではなく，次期以降にわたると予想される場合に，次期以降の収益に合理的に負担させる費用として計算すべく繰り延べるために，経過的に貸借対照表の資産の部に計上したものである。

出典　株式会社平凡社世界大百科事典第２版について　情報

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