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- Deferred_financing_cost 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 generate future benefits, they are treated as an asset. The costs are capitalized, reflected in the balance sheet as an asset, and amortized over the finite life of the underlying debt instrument. The unamortized amounts are included in other assets in the accompanying consolidated balance sheets. Early debt repayment results in expensing these costs.Under U.S. GAAP, when issuing securities without specific maturity, such as perpetual preferred stock, financing costs reduce the amount of paid in capital associated with that security.Tax TreatmentFor U.S. federal income tax purposes, DFC are generally amortized over the life of the debt using the straight-line method.".
- Deferred_financing_cost wikiPageExternalLink SATMEX.htm.
- Deferred_financing_cost wikiPageExternalLink en.
- Deferred_financing_cost wikiPageExternalLink GetDerniereNews.event?lg=en&urlAction=GetDerniereNews.event%3Flg%3Den&idnews=BNW080723_00006263&numligne=1&date=080723.
- Deferred_financing_cost wikiPageID "18842464".
- Deferred_financing_cost wikiPageLength "2189".
- Deferred_financing_cost wikiPageOutDegree "12".
- Deferred_financing_cost wikiPageRevisionID "570671813".
- Deferred_financing_cost wikiPageWikiLink Auditor.
- Deferred_financing_cost wikiPageWikiLink Balance_sheet.
- Deferred_financing_cost wikiPageWikiLink Category:Commercial_bonds.
- Deferred_financing_cost wikiPageWikiLink Category:Financial_accounting.
- Deferred_financing_cost wikiPageWikiLink Category:Generally_Accepted_Accounting_Principles.
- Deferred_financing_cost wikiPageWikiLink Deferred_Acquisition_Costs.
- Deferred_financing_cost wikiPageWikiLink Deferred_Tax.
- Deferred_financing_cost wikiPageWikiLink Deferred_tax.
- Deferred_financing_cost wikiPageWikiLink Depreciation.
- Deferred_financing_cost wikiPageWikiLink Investment_bank.
- Deferred_financing_cost wikiPageWikiLink Investment_banking.
- Deferred_financing_cost wikiPageWikiLink Law_firm.
- Deferred_financing_cost wikiPageWikiLink Maturity_(finance).
- Deferred_financing_cost wikiPageWikiLink Preferred_stock.
- Deferred_financing_cost wikiPageWikiLinkText "Deferred financing cost".
- Deferred_financing_cost hasPhotoCollection Deferred_financing_cost.
- Deferred_financing_cost wikiPageUsesTemplate Template:Bond_market.
- Deferred_financing_cost wikiPageUsesTemplate Template:Finance-stub.
- Deferred_financing_cost wikiPageUsesTemplate Template:Reflist.
- Deferred_financing_cost subject Category:Commercial_bonds.
- Deferred_financing_cost subject Category:Financial_accounting.
- Deferred_financing_cost subject Category:Generally_Accepted_Accounting_Principles.
- Deferred_financing_cost hypernym Concept.
- Deferred_financing_cost 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 generate future benefits, they are treated as an asset. The costs are capitalized, reflected in the balance sheet as an asset, and amortized over the finite life of the underlying debt instrument.".
- Deferred_financing_cost label "Deferred financing cost".
- Deferred_financing_cost sameAs m.04gn7cc.
- Deferred_financing_cost sameAs Q5251507.
- Deferred_financing_cost sameAs Q5251507.
- Deferred_financing_cost wasDerivedFrom Deferred_financing_cost?oldid=570671813.
- Deferred_financing_cost isPrimaryTopicOf Deferred_financing_cost.