- accumulated deficit
- accumulated deficit UK US noun [C, usually singular] (also accumulated loss) ACCOUNTING► a loss that a company keeps in its accounts from one accounting period to the next and adds to a new loss or takes away from a profit : »
The annual accounts show the company ran up a deficit of £48,933 in the year ending December 31, taking its accumulated deficit to £76,687.
Financial and business terms. 2012.
Look at other dictionaries:
accumulated loss — UK US noun [C, usually singular] ACCOUNTING ► ACCUMULATED DEFICIT(Cf. ↑accumulated deficit) … Financial and business terms
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accumulated fund — capital fund A fund held by a non profit making organization (such as a club or society) to which a surplus of income over expenditure is credited and to which any deficit is debited. The value of the accumulated funds can be calculated at any… … Accounting dictionary
deficit — An excess of expenditures over revenues. Excess of liabilities and debts over income and assets. A negative balance in the earnings and profits account. Financial loss in operation of business. Something wanting, generally in the accounts of one… … Black's law dictionary
deficit — 1. An alternative term for *loss. 2. A debit balance in accumulated *retained earnings in a *balance sheet. 3. A shortfall in expected *cash balances … Auditor's dictionary
cumulative deficit — accumulated financial shortfall, financial shortfall which has collected over time … English contemporary dictionary
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