Interest Capitalized, Non-Operating (SF.IS.IntCap_NonOperating)
Interest Capitalized, Non-Operating (SF.IS.IntCap_NonOperating) refers to the interest costs that, rather than being expensed directly in the income statement, are deferred to a company’s property, plant and equipment, intangible assets or deferred charges, and subsequently get depreciated or amortized over the life of the related assets. It also refers to the interest costs which are deferred to long-term inventorie and subsequently expensed as the cost of goods sold.
Interest Capitalized, Non-Operating (SF.IS.IntCap_NonOperating) represents the portion of interest capitalized that is disclosed as part of non-operating items:
Interest Capitalized, Non-Operating (SF.IS.IntCap_NonOperating) includes:
- Allowance for funds used during construction (AFUDC) – Borrowed Funds