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Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments generate future benefits, they are treated as an asset. The costs are capitalized, reflected in the balance sheet as an asset, and amortized over the finite life of the underlying debt instrument.〔( Deferred financing costs and other assets )〕 The unamortized amounts are included in other assets in the accompanying consolidated balance sheets.〔(DEFERRED FINANCING COSTS )〕〔(Capitalizing and amortizing debt issuance costs )〕 Early debt repayment results in expensing these costs. Under U.S. GAAP, when issuing securities without specific maturity, such as perpetual preferred stock, financing costs reduce the amount of paid in capital associated with that security.〔Paragraph 340-10-S99-1 of the FASB Codification, SAB Topic 5.A.〕 Tax Treatment For U.S. federal income tax purposes, DFC are generally amortized over the life of the debt using the straight-line method. ==See also== * Deferred Tax * Deferred Acquisition Costs 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Deferred financing cost」の詳細全文を読む スポンサード リンク
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