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 generate future benefits, they are treated as an asset. The costs are capitalised, reflected in the balance sheet as an asset, and amortised 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.
Tax Treatment For U.S. federal income tax purposes, DFC are...
- Obagi Medical Products Reports Third Quarter 2007 Financial Results
- Prime Group Realty Trust Reports Fourth Quarter and Year 2007 Results
- SATELITES MEXICANOS, S.A. DE C.V.
Bond market Bond · Debenture · Fixed income Types of bonds by issuer Types of bonds by payoutAccrual bond · Auction rate security · Callable bond · Commercial paper · Convertible bond · Exchangeable bond · Extendible bond · Fixed rate bond · Floating rate note · High-yield debt · Inflation-indexed bond · Inverse floating rate note · Perpetual bond · Puttable bond · Reverse convertible · Zero-coupon bond Bond valuation Securitized products Bond options Institutions
Wikimedia Foundation. 2010.
Look at other dictionaries:
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
cost-plus financing — (murabaha) murabaha arrangements are commodity trading arrangements for financial institutions. The financial institution buys an asset from a supplier and then sells it to a customer at an agreed price that is higher than the purchase price. The … Law dictionary
Maturity (finance) — In finance, maturity or maturity date refers to the final payment date of a loan or other financial instrument, at which point the principal (and all remaining interest) is due to be paid. The term fixed maturity is applicable to any form of… … Wikipedia
Electricity sector in Mexico — Mexico: Electricity sector Data Electricity coverage (2005) 96%(total),(LAC average in 2005: 94.6%) Installed capacity (2006) 58 GW Share of fossil energy 75.3 % … Wikipedia
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
Bond (finance) — In finance, a bond is a debt security, in which the authorized issuer owes the holders a debt and, depending on the terms of the bond, is obliged to pay interest (the coupon) to use and/or to repay the principal at a later date, termed maturity.… … Wikipedia
Bond market — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal … Wikipedia
Murabaha — Cost plus profit financing. The Murabaha technique is used extensively to facilitate the trade finance activities of Islamic financial institutions. The financial institution purchases and takes title to the necessary equipment or goods from a… … Financial and business terms
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium