Deferred financing cost
id:
deferred-financing-cost-250-13345774
title:
Deferred financing cost
text:
Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt, 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. The costs are capitalized, reflected in the balance sheet as a contra long-term liability, and amortized using the effective interest method or over the finite life of the underly
brand slug:
wiki
category slug:
encyclopedia
description:
Accounting principle
original url:
https://en.wikipedia.org/wiki/Deferred_financing_cost
date created:
date modified:
2024-01-14T12:39:41Z
main entity:
{"identifier":"Q5251507","url":"https://www.wikidata.org/entity/Q5251507"}
image:
fields total:
13
integrity:
14