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Increase for accrued, but unpaid interest on the debt instrument for the period.

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Amount of accumulated amortization of debt issuance costs.

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Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

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Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.

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Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.

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Amount, after accumulated amortization, of debt discount.

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Represents the aggregate of total long-term debt, including current maturities and short-term debt.

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Amount, after accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.

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The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.

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