Which of the following can be invoiced at a later date in QuickBooks Online?

Delayed charges are expenses that have been incurred but have not yet been billed to a customer. In QuickBooks Online, you have the ability to create a delayed charge, which allows you to record the expense now and invoice the customer later when you decide to bill them. This feature is particularly useful for businesses that provide services or perform work that may not be billed immediately, ensuring that you can track these costs and charge customers at the appropriate time.

On the other hand, pending customer estimates are not invoiced; they are merely proposals for potential sales. Direct income statements are not related to invoicing and instead provide financial summaries. Budgeted hours pertain to planning and do not involve actual transactions that can be invoiced. Thus, the functionality of delaying billing clearly makes delayed charges the correct choice for this question.