Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Michael Boyle is an experienced financial professional with more than 10 years working with ...

A company share on which dividend payments can be deferred until a later date. If this happens, the deferred payments take priority over any dividends on lower ranked shares until they have been paid.

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An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g., the underwriting fees on a corporate bond issue, which the corporation capitalizes as ...

An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g., the underwriting fees on a corporate bond issue, which the corporation capitalizes as ...