Securities and Exchange Commission

Deferred Set-up Costs, Noncurrent

Deferred incremental direct costs incurred typically at a contract's inception so that the company may be in a position to fulfill all contractual obligations of an arrangement. The costs are directly related to specified activities under the arrangement and are deferred in order to match revenue that will be recognized after one year from the balance sheet date (or one operating cycle if longer). Excludes start-up costs (such as one-time activities related to opening a new facility, introducing a new product or service, establishing business with a new class of customers, preopening costs, and organization costs), which are expensed as incurred.

Compare To Other Companies

All Reported Deferred Set-up Costs, Noncurrent (USD)

Value	Reported On	Form	FY	FP	Start Date	End Date	Fiscal Period
$250,000.00	2013-03-18	10-K	2012	FY		2012-12-31	CY2012Q4I
$40,000.00	2013-05-10	10-Q	2013	Q1		2013-03-31	CY2013Q1I
$40,000.00	2013-08-05	10-Q	2013	Q2		2013-06-30	CY2013Q2I
$40,000.00	2013-11-12	10-Q	2013	Q3		2013-09-30	CY2013Q3I