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Deferred Charges

1820 - Long‑Term Prepayments

1830 - Development and Preoperating Costs

Capitalized interest
Integration of new equipment types
Preoperational costs of newly certificated carriers
Route extensions or new routes
Advertising and promotional flights
Communications costs
Cost of regulatory proceedings
Legal fees and expenses
Moving costs ‑ initial
Training costs
Travel and incidental expenses

1840 - Unamortized Discount and Expense on Debt

Excess of par value of debt securities issued over cash value of consideration received
Legal costs
Underwriting expense

1850 - Unamortized capital Stock Expense

Commissions and expenses incurred in the original issuance and sales of capital stock
Debenture discount and expense on conversion to capital stock

1870 - Property Acquisition Adjustment

Difference between purchase price of property acquired through consolidation merger or re­organization and depreciated cost to predecessor company

1880 - Other Intangibles

Copyrights
Franchises
Leaseholds
Patents

1890 - Other Deferred Charges

Casualty losses in suspense
Fuel Hedging
Recoveries from purchased insurance and salvage
Suspense debits
Equalization reserves ‑ includes income tax amounts