First National Corp. FXNC Debt issuance costs and discount amortization
Debt issuance costs and discount amortization at other companies
Other financials
Where this comes from
Reported directly by First National Corp. in its filing.
Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.
The official record: First National Corp.’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is First National Corp.'s debt issuance costs and discount amortization?
- First National Corp. (FXNC) reported debt issuance costs and discount amortization of $181K in Q1 2026.
- How has First National Corp.'s debt issuance costs and discount amortization changed year-over-year?
- First National Corp.'s debt issuance costs and discount amortization decreased by 22.6% year-over-year, from $234K to $181K.
- What is the long-term trend for First National Corp.'s debt issuance costs and discount amortization?
- Over 4 years (2021 to 2025), First National Corp.'s debt issuance costs and discount amortization has grown at a -6.6% compound annual growth rate (CAGR), from $1.08M to $819K.
- What does debt issuance costs and discount amortization mean?
- Represents the non-cash periodic amortization of debt issuance costs and original issue discounts associated with the bank's liabilities. This metric adjusts net income for the gradual recognition of interest expense over the life of the debt instruments. It is essential for reconciling net income to actual cash flows related to financing activities.