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| Russian | English |
| обесценение отложенных расходов | impairment of prepaid expenses (Alexander Demidov) |
| отложенные расходы | prepaid expenses (PREPAID EXPENSES are amounts that are paid in advance to a vender or creditor for goods and services. Typically, insurance premiums are paid in advance of the coverage contained in the policy. Prepaid Expenses is a Current Asset for your business. This is because you have paid for something and someone owes you the service or the goods for which you prepaid.  ventureline.com Alexander Demidov) |
| предварительная оплата и расходы, отложенные на будущие периоды | prepayments and deferred charges (Lavrov) |
| расходы будущих периодов или отложенные расходы | Deferred Charges |