Deferred Cost

A deferred cost is a cost that occurred in a transaction but will not be expensed until a future accounting period. An example of a deferred cost is the fees necessary to register a new bond issue. The capitalization of interest involved when a company constructs its building is also a deferred cost. Deferred Transaction Costs means the aggregate amount of the fees, costs, and expenses incurred by the Company in connection with the Contemplated Transactions, which are subject to the Reimbursement Amount.