Construction Interest Expense

Construction Interest Expense
Any interest that is paid during the construction phase of a building or other tangible property. The interest may be incurred directly as the result of a construction loan. Construction interest expense is treated differently than other types of business-related interest (see below).

Construction interest that is incurred on the construction of a structure intended for rental or business use is not deductible at the time that it is paid. This type of interest is added to the cost basis of the building instead. For this reason, it is also known as capitalized interest.


Investment dictionary. . 2012.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • Construction bidding — is the process of submitting a proposal (tender) to undertake, or manage the undertaking of a construction project. The process starts with a construction estimate from blueprints and take offs. The tender is treated as an offer to do the work… …   Wikipedia

  • Home mortgage interest deduction — Taxation An aspect of fiscal policy …   Wikipedia

  • College Savings Bank v. Florida Prepaid Postsecondary Education Expense Board — Supreme Court of the United States …   Wikipedia

  • Questionnaire construction — A questionnaire is a series of questions asked to individuals to obtain statistically useful information about a given topic [ Merriam Webster s Online Dictionary , s.v. questionnaire, http://www.merriam webster.com/dictionary/questionnaire… …   Wikipedia

  • Public finance — Part of a series on Government Public finance …   Wikipedia

  • Actuarial notation — 1. net single premium of insurance (benefit 1 unit) 2. paid at the moment of death 3. for x year old person, for n years 4. life insurance 5. deferred (m year) 6. with double force of interestActuarial notation is a shorthand method to allow… …   Wikipedia

  • Gross domestic product — GDP redirects here. For other uses, see GDP (disambiguation). Not to be confused with Gross national product or Gross domestic income. CIA World Factbook 2005 figures of total nominal GDP (top) compared to PPP adjusted GDP (bottom) …   Wikipedia

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …   Universalium

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”