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Statements

Subject Item
dbr:Deferred_financing_cost
rdf:type
yago:Force111458624 yago:ChemicalBond111436283 yago:Attraction111426530 yago:WikicatCommercialBonds yago:PhysicalEntity100001930 yago:Phenomenon100034213 yago:PhysicalPhenomenon111419404 yago:NaturalPhenomenon111408559 yago:Process100029677
rdfs:label
Deferred financing cost
rdfs:comment
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. The costs are capitalized, reflected in the balance sheet as a contra long-term liability, and amortized using the or over the finite life of the underlying debt instrument, if below de minimus. The unamortized amounts are included in the long-term debt, as a reduction of the total debt (hence contra debt) in the accompanying consolidated balance sheets. Early debt repayment results in expensing these costs.
dcterms:subject
dbc:United_States_Generally_Accepted_Accounting_Principles dbc:Commercial_bonds dbc:Costs
dbo:wikiPageID
18842464
dbo:wikiPageRevisionID
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dbo:abstract
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. The costs are capitalized, reflected in the balance sheet as a contra long-term liability, and amortized using the or over the finite life of the underlying debt instrument, if below de minimus. The unamortized amounts are included in the long-term debt, as a reduction of the total debt (hence contra debt) in the accompanying consolidated balance sheets. Early debt repayment results in expensing these costs.
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wikipedia-en:Deferred_financing_cost?oldid=1110106866&ns=0
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wikipedia-en:Deferred_financing_cost