Epstein File EFTA01366952: Construction and Recording (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01366952: Construction and Recording (DS10)

Financial RecordDecember 31, 2014EFTA013669521 keyword hits

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This financial document discusses accounting practices, specifically the recording of amortization as interest expense. It provides details about amortization of deferred financing costs for the years 2013 and 2014, with amounts of $1,140 and $772 respectively. The document also addresses accounting for operating leases and the recognition of rental income.

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recording construction

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Excerpt 1

Amortization is **recorded** as interest expense in the combined statements of operations.

Excerpt 2

Amortization of deferred financing costs was **recorded** as interest expense and totalled $1,140 and $772 during the years ended December 31, 2014 and 2013

Excerpt 3

All PPAs are accounted for as operating leases, have no minimum lease payments and all of the rental income under these leases is **recorded** as income when