Boston Omaha BOC Debt issuance costs and discount amortization
Debt issuance costs and discount amortization at other companies
Other financials
Where this comes from
Reported directly by Boston Omaha in its filing.
Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.
The official record: Boston Omaha’s 10-Q, filed May 14, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Boston Omaha's debt issuance costs and discount amortization?
- Boston Omaha (BOC) reported debt issuance costs and discount amortization of -$237K in Q1 2026.
- How has Boston Omaha's debt issuance costs and discount amortization changed year-over-year?
- Boston Omaha's debt issuance costs and discount amortization decreased by 176.2% year-over-year, from $311K to -$237K.
- What does debt issuance costs and discount amortization mean?
- This metric captures the non-cash periodic amortization of debt issuance costs and original issue discounts associated with the company's long-term financing. It effectively adjusts the reported interest expense to reflect the true effective interest rate of the debt obligations over their term. Investors use this to reconcile the difference between cash interest paid and the accounting interest expense recognized on the income statement.