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TeachMeFinance.com - explain Deferred cost Deferred cost The term 'Deferred cost' as it applies to the area of energy can be defined as ' An expenditure not recognized as a cost of operation of the period in which incurred, but carried forward to be written off in future periods'. Previous 5 Terms: Deepening Deepest total depth defects Defense Meteorological Satellite Program (DMSP) Defense-in-depth Next 5 Terms: Deferred fuel costs Deferred income tax (liability) Deferred pricing Deficiency (Nursing Home) Deficiency payments About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.