The article considers the economic content of deferred expenses and peculiarities of their reflection in accounting and financial statements. It was found that deferred expenses are separate type of costs, which are included in financial results not in period of their implementation, but in subsequent periods. The purpose of the article is to analyze the technology of allocating deferred expenses and recommend alternative methods for their inclusion in subsequent periods. It is determined that deferred expenses should be distributed between subsequent periods. The allocation of deferred expenses is carried out according to special methods. Methods for allocating deferred expenses should provide a connection between expenses included in certain periods and incomes generated in these periods. The legislation does not provide methods for allocating deferred expenses. The company independently chooses the method of allocating deferred expenses. In literature sources, there are 3 methods of allocating deferred expenses: 1) uniform (or in equal parts every month); 2) according to estimated rates (or coefficients) (method of the sum of production units); 3) according to the number of days in a month. Deferred expenses are similar to depreciation of non-current assets, since in both cases expenses are incurred in one period and distributed in subsequent periods. It is proposed to use methods of amortization for non-current assets to allocate deferred expenses. In Ukraine, in accordance with the norms of National accounting standard 7 “Fixed assets”, the following methods can be used to allocate deferred expenses: straight-line, reduction of residual value, accelerated reduction of residual value, cumulative, production (according to estimated rates (or coefficients) (sum of production units method)). Taking into account the world experience, it is recommended to apply the following methods for allocation deferred expenses: uniform (straight-line, in equal parts every month), reduction of residual value, accelerated reduction of residual value (or the method of 200% reduction of residual value), the method of 125% reduction of residual value, the method of 150% reduction of residual value, the method of 175% reduction of residual value, the method of 230% reduction of residual value, the method of 250% reduction of residual value, the method of 300% reduction of residual value, cumulative (according to international accounting standards it is called the method of the sum of the number of years), according to estimated rates (or coefficients) (sum of production units method), according to estimated rates (or coefficients) (working hours method), according to estimated rates (or coefficients) (kilometers (or miles) method), the method according to the number of days in a month, the revenue-based method and its types, etc. The scientific research focuses on the economic nature of deferred expenses, which allowed us to propose improved approaches to their reflection in accounting.The necessity of allocating such expenses between subsequent reporting periods is substantiated to ensure compliance between the income and expenses of the enterprise. The article analyzes in detail the main methods, such as uniform and production, and also proposes to use depreciation tools for non-current assets for more accurate calculations. Special attention is paid to international experience and application of cumulative or accelerated methods, which allow enterprises to independently choose the optimal accounting model. The work emphasizes that the correct distribution methodology directly affects the correctness of financial results and the reliability of the company's reporting. In general, the article deepens the systematization of accounting policy in terms of managing deferred expenses.