| Russian | English |
| отложенные аквизиционные расходы | deferred acquisition cost (Глава 23. Отложенные аквизиционные расходы по договорам страхования и договорам, принятым в перестрахование. Отложенные аквизиционные доходы по договорам, переданным в перестрахование  garant.ru nikols) |
| Отложенный период | Deferment period (the term is normally used when insuring the risk of temporary loss of the general capacity for work and the risk of hospitalisation; термин обычно применяется при страховании риска временной утраты общей трудоспособности и риска госпитализации Пазенко Георгий) |
| сумма отложенных аквизиционных расходов | deferred acquisition cost (The amount of an insurer's acquisition costs incurred as premium is written but earned and expensed over the term of the policy. The unearned portion is capitalized and recognized as an asset on the insurer's balance sheet. Under statutory accounting, all acquisition costs are 100 percent earned and expensed at inception of the policy, creating an immediate reduction in surplus. In life insurance, acquisition costs are recognized as premium is earned, creating a tax effect referred to as the "DAC tax." Alexander Demidov) |
