Non-Current Liabilities
Unamortized Discount and Issuance Costs
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryLeverage
SignalContext dependent
VolatilityStable
How to read this metric
Changes reflect the timing of debt issuance and the accounting treatment of financing costs relative to the total debt portfolio.
Detailed definition
This represents the unamortized portion of discounts, premiums, or direct costs incurred in the issuance of debt securit...
Peer comparison
Standard accounting adjustment found in the notes to financial statements for companies with significant bond market activity.
Metric ID:
debt_unamortized_discount_issuance_costsUnamortized Discount and Issuance Costs at Other Companies
Frequently Asked Questions
- What does unamortized discount and issuance costs mean?
- The portion of debt issuance costs or discounts that have not yet been recognized as interest expense.