There are a number of categories of

There are a number of categories of deferred charges. In each case, the rationale for
deferral is that these outlays hold future utility (benefits) for the company.
(1) Business development, expansion, merger, and relocation costs.
a. Pre-operating expenses, initial start-up costs, and tooling costs.
b. Initial operating losses or preoperating expenses of subsidiaries.
c. Moving, plant rearrangement, and reinstallation costs.
d. Merger or acquisition expenses.
e. Purchased customer accounts.
f. Non-compete agreements.

Hasil (Bahasa Indonesia) 1:

Ada sejumlah kategori ditangguhkan tuduhan. Dalam setiap kasus, alasan untukpenundaan adalah bahwa pengeluaran ini memegang masa depan utilitas (manfaat) bagi perusahaan.(1) bisnis pembangunan, perluasan, merger dan relokasi biaya.a. biaya, biaya awal start-up, pra-operasional dan tooling biaya.b. awal operasi kerugian atau preoperating beban anak perusahaan.c. bergerak, menanam penataan ulang, dan biaya instalasi ulang.d. merger atau akuisisi biaya.e. rekening nasabah dibeli.f. Non-bersaing perjanjian.