Deferred Charges represents prepaid expenses other than for operations. Such expenses may be deferred and amortized in later years.

Deferred Gas Cost represents the cost of gas already consumed but not yet charged to consumers.

Deferred Income Tax represents the sum of Deferred Income Tax – Long Term Liability and Deferred Investment Tax Credit although Deferred Investment Tax Credit only has a value for utility companies.

Deferred Income Tax – Current Asset represents the deferred tax assets with a current maturity.

Deferred Income Tax – Current Liability represents income taxes estimated and expected to be paid within one year or an operating cycle, whichever is longer. When liabilities of a company are not delineated between current and non-current, all deferred income tax liabilities are classified in the noncurrent section as Deferred Income Tax – Long Term Liability.

Deferred Income Tax – Long-Term Asset represents credits that are being applied to income taxes that will be paid in future years.

Deferred Income Tax – Long Term Liability represents estimated deferred income tax liabilities that are expected to come due beyond one year.

Deferred Investment Tax Credit represents estimated tax credits on certain investments by utility companies, which may reduce future tax liabilities.

Deferred Policy Acquisition Costs represents varying costs related to the acquisition of insurance contracts that are deferred and amortized over the respective policy terms.

Deferred Policy Acquisition Costs represents changes in deferred policy acquisition costs capitalized.