capitalized interest

capitalized interest definition - finance
Interest that is paid for a capital asset that is treated as a regular asset and amortized on the income statement over a multiyear period. Capitalized interest contrasts with regular interest, which is treated as an expense in the current period and charged against income.

Webster's New World Finance and Investment Dictionary Copyright © 2003 by Wiley Publishing, Inc., Indianapolis, Indiana.
Used by arrangement with John Wiley & Sons, Inc.

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