{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/20/#50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"835","topic_title":"Interest","subtopic":"835-20","subtopic_title":"Capitalization of Interest","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"835-20-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D44F4C24-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall disclose the following information with respect to <a href=\"/glossary/i/#interest-cost\" class=\"term\" title=\"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.\"><span>interest cost</span></a> in the financial statements or related notes: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_D44F4D66-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For an accounting period in which no interest cost is capitalized, the amount of interest cost incurred and charged to expense during the period </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_D44F4E50-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For an accounting period in which some interest cost is capitalized, the total amount of interest cost incurred during the period and the amount thereof that has been capitalized. </span></span></div></li></ol></div></div>","snippet":"An entity shall disclose the following information with respect to interest cost in the financial statements or related notes:\n(a) For an accounting period in which no interest cost is capitalized, the amount of interest…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dc6875d2bbb86d94a738d0890dcea2b83f8935c2ef0b3b3544c3f0b8364da4e","downloaded_from":"2026-09-10T01:49:19.551Z","last_downloaded_at":"2026-09-10T01:49:19.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483013","source_sha256":"86a94ea6d1c9b5697d60d340365548864aed1641259a34c3c6a63ecf3ba4ae58"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cfe9149e5736901a3d4dfb83b2db35062b9a7bc67f780a7bb71d5daaaab03fe","downloaded_from":"2026-09-10T01:49:19.551Z","last_downloaded_at":"2026-09-10T01:49:19.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483013","source_sha256":"86a94ea6d1c9b5697d60d340365548864aed1641259a34c3c6a63ecf3ba4ae58"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f7688374b86e891fa400ae77a4bc318ae7659f90ab6fd0bb0efee06688a29ed","downloaded_from":"2026-09-10T01:49:19.551Z","last_downloaded_at":"2026-09-10T01:49:19.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483013","source_sha256":"86a94ea6d1c9b5697d60d340365548864aed1641259a34c3c6a63ecf3ba4ae58"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f7688374b86e891fa400ae77a4bc318ae7659f90ab6fd0bb0efee06688a29ed","downloaded_from":"2026-09-10T01:49:19.551Z","last_downloaded_at":"2026-09-10T01:49:19.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483013","source_sha256":"86a94ea6d1c9b5697d60d340365548864aed1641259a34c3c6a63ecf3ba4ae58"}}