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Interest in Arrears

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Interest in Arrears
Interest that is due only at the maturity date rather than periodically over the life of the loan.
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Under financing agreements, Leverage Leasing paid interest in arrears that accrued in 1984 but, by the terms of the loan, was not actually due for payment until the following tax year.
Federal Circuit allows cash-method issuer to deduct interest payments ... by Herskovitz, Don / The Tax Adviser
The deposit bank will be obligated to pay interest in arrears at an annual rate equal to LIBOR minus 0.
Fitch Rates Armor MCP 2005-1 L.P by Business Wire
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