Bureau of Transportation Statistics (BTS)
Printable Version

Deferred Charges

1870 - Acquisitions adjustment ‑ property acquired through consolidation, merger or reorganization and depreciated cost to predecessor company
1850 - Capital stock expenses, commissions and expenses incurred in the original issuance and sales of capital stock
1890 - Casualty losses in suspense
1880 - Copyrights
1840 - Debt discount and expense
1880 - Franchises
1890 - Fuel Hedging
1890 - Insurance and salvage resulting from property losses
1880 - Leaseholds
1880 - Patents
1830 - Developmental and preoperating expense ‑ capitalized interest, integration cost of new equipment
1830 - Route extensions and new routes ‑ promotional flights, regulatory proceedings, moving costs, training costs, travel costs
1890 - Suspense debits
1840 - Underwriting expense