Deferred Costs means costs deferred at construction loan closing, including but not limited to: capitalized reserves, loan fees, syndication costs, legal, accounting, audit, consultant fees, and developer fees paid from operating cashflow.
Deferred Costs means costs that have occurred but will be accounted for as part 21 of a regulatory asset;
Deferred Costs means deferred costs (specifically excluding deferred Taxes), as determined in accordance with GAAP, and shall include other items generally defined under GAAP and designated as goodwill, intangibles, franchises, deferred development costs (excluding depreciation and amortization, but including deferred loan expense, included therein), deferred charges, and other items generally classified as intangibles and other assets and deferred charges.
Examples of Deferred Costs in a sentence
Under the fair value model, lease- and tenant-related amounts currently reported under Canadian GAAP as Deferred Costs, Intangible Assets and Intangible Liabilities would be presented as an investment property component (see discussions below).
More Definitions of Deferred Costs
Deferred Costs has the meaning set forth in Exhibit A.
Deferred Costs means deferred costs such as pre-paid royalties and commissions that are recorded on the Consolidated balance sheet of Holdings as an asset until such costs are recognized.
Deferred Costs means any annual expenditure that may be deferred in the audited consolidated Accounts of the Group to be matched against future revenue streams in accordance with the Applicable Accounting Principles (which, for the avoidance of doubt, shall include original equipment manufacturer ("OEM") authorisation and licensing fees, costs of equipment provided free of charge to OEM's, the cost of acquiring rental engines and development costs and shall exclude amortisation) less the amount of any cash proceeds of any sale and leasebacks.
Deferred Costs means deferred costs associated with Deferred Revenues, including costs related to multi-element contracts that have been deferred as of the measurement date under Accounting Standards Update (ASU) Xx. 0000-00 Xxxxxxxx-Xxxxxxxxxxx Xxxxxxx Arrangements (“ASU No. 2009-13”) and Accounting Standards Update (ASU) No. 2009-14, Certain Revenue Arrangements that Include Software Elements (“ASU No. 2009-14”).
Deferred Costs means, collectively, determined with respect to any Directory (or edition thereof) the categories of indirect costs and expenses which are allocated to such Directory in the Ordinary Course of Business, only as set forth on the attached "Pre-Paid Deferred Costs Schedule."
Deferred Costs means the amount advanced by the Developer and deposited into the appropriate Account of the Acquisition and Construction Fund, and with respect to an Acquisition Agreement or the amount by which the Cost of the Capital Improvement Program or portion thereof to be conveyed by the Developer to the Issuer pursuant to such Acquisition Agreement exceeds the amount actually paid by the Issuer for the Capital Improvement Program or portion thereof from proceeds of the applicable Series of Bonds, the repayment of such costs being subordinate to the Bonds issued and Outstanding under the Indenture and payable, if ever, solely as provided herein and in the applicable Supplemental Indenture. The Trustee may conclusively rely on specific written instructions set forth in the applicable Supplemental Indenture or certifications set forth in a requisition delivered to it with respect to the existence of any Deferred Costs to be paid and the amount to be paid. In all other respects, the Trustee, absent specific written notice from the Issuer or the District Manager, is authorized to assume that no Deferred Costs exist.
Deferred Costs means all costs related to revenues that are either deferred or unearned as of the respective balance sheet date and that are capitalized on that balance sheet.