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Capitalized interest

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Capitalized interest
Interest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time. In the context of project financing, interest that is paid by additional borrowing.


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For tax years 1994-1997, T computed capitalized interest under the Sec.
Interest capitalization issues under Sec. 263A(f) by O'Driscoll, David / The Tax Adviser
Credit enhancement for the trust consists of the excess spread, the reserve fund, and the capitalized interest account.
Fitch Rates Educational Loan Company Trust I, Series 2006-1 by Business Wire
88x (1) Adjusted EBITDA means consolidated net income plus (i) provision for income taxes, (ii) interest expense, (iii) amortization of capitalized interest included in cost of sales, (iv) depreciation and amortization and (v) cash distributions of income from unconsolidated joint ventures less equity in income of unconsolidated joint ventures.
William Lyon Homes Reports First Quarter Results; Net Income up 28% by Business Wire
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