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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367079: Asset and Recording (DS10)

Financial RecordDate unavailableEFTA013670791 keyword hits
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This document appears to be a financial record discussing accounting practices related to amortization, impairment charges, and lease accounting. The excerpt references recording financial transactions, including amortization of deferred financing costs of INR 5,928,479, and discusses how impairment charges and lease income are recorded in financial statements.

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Excerpt 1
Amendment #4 Page 650 of 868 Table of Contents Amortization of deferred financing costs **recorded** as interest expense was INR 5,928,479 and INR 5,151,416
Excerpt 2
An impairment charge is measured as the difference between an asset's carrying amount and fair value with the difference **recorded** in operating costs and
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

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