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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Deferred Acquisition Costs ： ウィキペディア英語版 Deferred Acquisition Costs Deferred Acquisition Costs (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new business, such as commissions to sales agents, underwriting, bonus interest and other acquisition expenses. DAC under U.S. GAAP, MSSB (Modified Statutory Solvency Basis) and IAS 39 are all very similar, except that IAS 39 only allows direct, incremental costs to be deferred rather than all acquisition costs. ==Background== Insurance companies incur large expenses when acquiring new business, but to ensure that they comply with GAAP's matching principle they need to spread out these costs over the period in which revenues are earned. The DAC is treated as an asset on the Balance Sheet and amortized over the life of the insurance contract. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Deferred Acquisition Costs」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.