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fluctuant. adjective. 1  Subject to change or variation: variable: fluctuant oil prices. 2  Medicine Capable of being moved or compressed. 3  Used of an abnormal mass such as a tumor or abscess.4  Moving in waves.djective. 1  Subject to change or variation: variable: fluctuant oil prices. 2  Medicine Capable of being moved or compressed. 3  Moving in waves.
Deferred financing cost. Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.