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In accordance with the terms and conditions of the bond, the bondholders have a right to convert the bond notes and the accrued capitalized interest related to the notes into Suominen shares.
For this purpose, OID can include capitalized interest and loan origination fees.
Also, the subordinate lien certificates are further secured by capitalized interest through Aug.
These changes will simplify the computation of capitalized interest under section 263A(f).
Credit enhancement in the trust consists of excess spread, overcollateralization, and liquidity in the form of a capitalized interest account.
For tax years 1994-1997, T computed capitalized interest under the Sec.
A capitalized interest account in the amount of $750,000 is available for interest shortfalls since the certificates accrue interest from the closing date (May 23, 1994) to the first distribution date (July 15, 1994) while the receivables are conveyed to the trust as of the cutoff date (June 1, 1994).
27,075,000 class D floating rate capitalized interest notes due 2042 'A+';
The credit is equal to 10% of the equipment's original total capitalized cost, less capitalized interest.
6 million increase in interest expense stemming from a combination of lower capitalized interest and higher borrowings.
0 million; and the $20,000,000 capitalized interest account.
95-19 if it erroneously capitalized no interest; capitalized interest, but erroneously computed the amount of interest required to be capitalized; or capitalized the correct amount of interest, but now wants to take advantage of a more favorable option in the final regulations, such as using an annual computation period that minimizes the compounding of capitalized interest or using the more liberal rule for expensing interest incurred during production suspension periods adopted in the final regulations.