- Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. Borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For listed companies in the EU, the treatment of borrowing costs is now governed by International Accounting Standard 23, Capitalization of Borrowing Costs.
Accounting dictionary. 2014.
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borrowing costs — UK US noun [plural] ► FINANCE, BANKING costs, especially interest, connected with borrowing money: cut/lower/reduce borrowing costs »The Bank of England recently cut borrowing costs from 4% to 3.75%. » corporate borrowing costs »Experts say an… … Financial and business terms
borrowing costs — Costs that are incurred when an organization borrows money. Interest payments are an example of borrowing costs. In accounting, borrowing costs may be recognized as an expense when incurred or capitalized as part of the cost of an asset. For… … Big dictionary of business and management
borrowing costs — Fin expenses, for example, interest payments, incurred from taking out a loan or any other form of borrowing. In the United States, such costs are included in the total cost of the asset whereas in the United Kingdom, and in International… … The ultimate business dictionary
borrowing costs — / bɒrəυɪŋ kɒsts/ plural noun the interest and other charges paid on money borrowed … Dictionary of banking and finance
capitalization of borrowing costs — See: borrowing costs … Accounting dictionary
capitalization of borrowing costs — See borrowing costs … Big dictionary of business and management
corporate borrowing — ➔ borrowing * * * corporate borrowing UK US noun [U] ► FINANCE the borrowing of money by companies rather than by governments or individual people: »Four fifths of European corporate borrowing is by financial institutions. »In the past year… … Financial and business terms
Trading costs — Costs of buying and selling marketable securities and borrowing. Trading costs include commissions, slippage, and the bid/ask spread. See: transaction costs. The New York Times Financial Glossary … Financial and business terms
trading costs — costs of buying and selling marketable securities and borrowing. trading costs include commissions, slippage, and the bid/ ask spread. Bloomberg Financial Dictionary See: transactions costs. Bloomberg Financial Dictionary … Financial and business terms
central government borrowing requirement — ➔ requirement * * * central government borrowing requirement UK US noun [U] (ABBREVIATION CGBR) ECONOMICS, FINANCE ► the amount of money that a government needs to borrow to cover its costs for a particular period of time: »They are determined to … Financial and business terms