Epstein Index›Documents›EFTA01367059
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367059: Recorded (DS10)

Financial RecordDecember 31, 2014EFTA013670591 keyword hits
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A financial document discussing accounting practices for debt issuance, amortization of commitment fees, and legal cost recognition. It specifically notes that gain contingencies are not recorded until they are realized or realizable.

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amortized over the maturities of the respective financing arrangements using the effective-interest method The amortization of debt issuance costs is **recorded**
Excerpt 2
Amortization of commitment fees is **recorded** in other expenses, as of December 31, 2014, these fees have been fully amortized Derivatives All derivative
Excerpt 3
Legal costs are expensed when incurred Gain contingencies are not **recorded** until realized or realizable.

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