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Deffered costs

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(Querist)
01 October 2011 Deffered costs appering I the assest side of the balance sheet is of what nature ?
a) Fixed assets
b) Current assest
c) Intangible assest
d) Tangible assest
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Preety Parik

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Preety Parik (Expert)
01 October 2011 Payment/ provision made for a expense but it does not relate to current period, benefit of the expenditure is for the future period.
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CA Pushpendra Gaur

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CA Pushpendra Gaur (Expert)
03 October 2011 well they are to be classified as fictitious asset and also can be called as Intangible asset
In the balance shett they are to shown as "Miscellaneous expenditure"
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CA Pushpendra Gaur

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CA Pushpendra Gaur (Expert)
03 October 2011 well also as per new schedule VI of the balance sheet
they are to be classified as non-current assets
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