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ACTIVOS DIFERIDOS

Description

Mind Map on ACTIVOS DIFERIDOS, created by Maria Fernanda ACEVEDO TRUJILLO on 10/10/2018.

Mind Map by Maria Fernanda ACEVEDO TRUJILLO, updated more than 1 year ago

	Created by Maria Fernanda ACEVEDO TRUJILLO about 6 years ago

Resource summary

ACTIVOS DIFERIDOS

GASTOS PAGADOS POR ANTICIPADO
1. AMORTIZACIÓN
2. Hay pago
  1. Contrato
3. Periodo de tiempo
  1. Pendiente prestación del servicio
4. Anticipos
  1. Intereses
    1. Otras cuentas por cobrar
CUENTAS
1. intereses
  1. Honorarios
    1. Comisiones
      1. Arrendamientos
        Contratos de mantenimiento de equipos
        Suscripciones
  2. Por préstamo
CARGOS DIFERIDOS
1. Gastos pagados por anticipado
  1. Arrendamientos
    1. Intereses
      1. Seguros
2. Beneficio futuro
3. No tienen representación en reporte financiero
4. Reclasificación de cuentas
Se convierten en gasto

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