Obagi Products

Deferred financing costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, and so on. Since these payments generate future benefits, they are treated as an asset. The costs are capitalised, reflected in the balance sheet as an asset, and amortised over the finite life of the underlying debt instrument. Early debt repayment results in expensing these costs.

In case of issuing securities without specific maturity, such as perpetual preferred stock, financing costs are not capitalised and expensed immediately.

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Obagi

Zoe Nissi Pte. Ltd., a Singaporean based company, formed in 2002, aspires to be a leading distributor of Obagi products throughout ...

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