BusinessAugust 14, 2026

derecognized

dee-REK-ug-nyzd

Definition

Removed an item from a company's balance sheet, typically because the asset has been sold, consumed, or no longer holds economic value for the organization.

Etymology

The word is formed by the prefix 'de-' (meaning reversal or removal) combined with 'recognized' (from the Latin 'recognoscere', meaning to acknowledge or know again). In accounting, it specifically refers to the act of ceasing to record an asset or liability on a financial statement.

In the news

The article uses the term to describe when a financial asset is officially removed from the company's accounting records, specifically regarding when the contractual rights to receive cash flows from that asset expire.

Quantum eMotion (NYSE American: QNC) widens H1 loss but adds $10M crypto IP asset

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