# ASC 835-20-50: Interest — Capitalization of Interest — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/20/#50-disclosure)

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## ASC 835-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/835/20/#50-disclosure)

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##### [835-20-50-1](https://asc.understandingaccounting.org/asc/835/20/#835-20-50-1)

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An entity shall disclose the following information with respect to [interest cost](https://asc.understandingaccounting.org/glossary/i/#interest-cost "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.") in the financial statements or related notes:

1.  a
    
    For an accounting period in which no interest cost is capitalized, the amount of interest cost incurred and charged to expense during the period
    
2.  b
    
    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.