In Deferred charges, the expenditures created by a company in order that have a useful period or more than 1 year from the date of the expenditure or spending must be defined as deferred charges and is accountable to amortization for tax purposes.

Listed below are the expenditures that are under the Deferred charges category and can be amortized openly for Tax purposes.


  • Organization Expenses
  • Pre-Operating expenses
  • development expenses
  • expenses relating to issuance of new shares
  • expenses relating to issuance of bonds