Joined: 26 Apr 2007 Location: United States
Online Status: Offline Posts: 547
Posted: 23 Aug 2009 at 23:39 | IP Logged
i think direct issue costs are expensed now in new rule of 141R and not increase to investment account. direct cost have the same meaning only treatment is different for debt and equity. for debt they are capitalize and amortize over the life of bond, and for equity they are expensed (used to increase investment earlier). and of course the registration costs rules are not changed which is-they still reduce "APIC".
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