If you take a loan to buy investment assets, any interest that you pay on that loan is called an "investment interest expense." Under some circumstances, the IRS allows you to deduct investment ...

Learn about business interest expense, its tax deductibility, and implications under current U.S. tax laws for businesses.

Capitalized interest expenses can allow a small or large business to recoup the associated costs of obtaining loans and lines of credit to produce products for sale or to obtain property for the ...

Clarifying that business interest expense subject to Sec. 163 (j) includes any interest incurred and capitalized during the tax year, except for interest capitalized under Secs. 263 (g) and 263A (f); ...

Interest expense, net income, and EBIT are three related financial metrics that all have to do with the profitability of a company. Here's what you need to know about calculating each one, and how ...

Learn how construction interest expense impacts your finances, featuring definitions, examples, and tax implications for construction loans and long-term business assets.

Business interest expense is the amount you pay in interest on loans. It is fairly simple to calculate interest expense for a past year. You simply add up the interest charges from your creditors. The ...

As part of the Tax Cuts and Jobs Act, Congress limited the amount of net interest a business could deduct against its taxable income to 30 percent of adjusted taxable income. From 2018 to 2021, ...

In Notice 2018-28, the IRS answered questions about the new business interest limit in Sec. 163(j), as amended by P.L. 115-97, known as the Tax Cuts and Jobs Act (TCJA), and asked for general comments ...

The Federal Reserve's campaign to rein in inflation by ratcheting up interest rates in 2022 and 2023 also hurt the central bank's own earnings in 2023. The sum of expenses in 2023 exceeded earnings by ...

Interest expense will rise 20% for most low-rated healthcare companies in 2023, and the metrics would further weaken, if rates continue to rise, according to a new report by Moody's Investors Service.