future cost avoidance

future cost avoidance
учет избежание будущих затрат [издержек\]* (правило, согласно которому издержки являются активом только в том случае, если затраты в настоящем исключают необходимость таких же затрат в будущем; напр., издержки по выплате страховых премий считаются активом, поскольку не нужно выплачивать такие же премии в будущем; постоянные издержки не считаются активом, поскольку их невозможно избежать в будущем)
See:

Англо-русский экономический словарь.

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