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Chapter 4 — Foreign Currency Transactions

4.18 Capitalized Interest

4.18 Capitalized Interest

ASC 835-20 — Glossary
Interest Cost
Interest cost includes interest recognized on obligations having explicit interest rates, interest imputed on certain types of payables in accordance with Subtopic 835-30, and interest related to a finance lease determined in accordance with Topic 842. With respect to obligations having explicit interest rates, interest cost includes amounts resulting from periodic amortization of discount or premium and issue costs on debt.