Construction Period Interest Definition | Becker
Accounting Dictionary
Construction Period Interest
Construction period interest is interest incurred during the construction period for a fixed asset or special order goods. Construction period interest during the capitalization of interest period is capitalized. See also weighted average of accumulated expenditures and capitalization of interest period.
Related Terms:
Weighted Average of Accumulated Expenditures [FARBAR]Capitalization of Interest Period [FARBAR]Back to Dictionary