In April 2015, the FASB issued ASU No. 2015 - 03, Interest — Imputation of Interest, accounting standards update under which the debt issuance costs related to a recognized debt liability will be required to be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. (sec.gov)
• Tax exempt loans for New Construction and Rehabilitation products: let borrowers obtain lower upfront issuance costs and long - term fixed rates at construction loan closing (nreionline.com)
3Proforma net debt reflects total expected debt (excluding tower obligations, premiums, discounts and issuance costs) less cash and cash equivalents (newsroom.sprint.com)