Getting a Handle on Loan Fees
Content Introduction to financing fees CFR § 1.446-5 – Debt issuance costs. Issuance Some Additional Insight For simplicity, assume that this loan requires annual payments and there are no prepayments. The Board began deliberations on the deferred inflows and deferred outflows of resources—omnibus project. Do you amortize capitalized costs? Capitalized costs are depreciated or amortized over …