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Deferred Expense
A cost that’s paid in advance but recognized as an expense over time, such as prepaid insurance or rent. It’s initially recorded as an asset and then expensed gradually over the benefit period, aligning cost with the period it supports.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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