| 释义 |
Capitalized interest Capitalized interestInterest 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.Capitalized InterestFunds that an issuer places into a separate account in order to pay for future coupons on a bond. Capitalized interest is considered an asset and may be deducted from the issuer's taxes over time. There is disagreement about the benefits of this deduction; some issuers prefer to receive the deduction at once, rather than over time. |