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  • Loan Cost (ATFA480 - SIGATF)

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Loan Cost (ATFA480 - SIGATF)

Enables you to process Borrowing Costs used to acquire, build or produce a qualifying asset.
This new option is aligned with the Accounting Pronouncement CPC - 20 in compliance with the Statute no. 11,638 of December 2007 concerning the process to converge Brazilian accounting rules to international ones, available at {+}http://cpc.org.br+Image RemovedImage Added.

To make the operation classification and accounting easier, the property classification E - Borrowing Cost has been created.

  1. Creation of property classification E - Borrowing Cost
  2. Wizard of Borrowing Cost Capitalization processing
  3. Borrowing Cost Capitalization Statement

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Image Modified Important:

  • Loan cost - Interest and other costs incurred by an entity in relation to the resource loan.
  • Qualifying asset - An asset that necessarily takes a substantial time to get ready for its intended use or sale.
  • The capitalization cost is calculated as follows:
    • Capitalization Rate = (a + b - c) / d.

      Where:
  • a = Sum of period interest
  • b = Sum of transaction cost amortization
  • c = Sum of investment gain
  • d = Balance of financing contracts
  • Capitalization value is the acquisition value of a qualifying asset multiplied by the capitalization rate.

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See Also

  • Assets File
  • Report of Capitalization Processing of Borrowing Cost

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