Interest Expense


  • Id: is_int_expense
  • Type: fundamentals
  • Subtype: income_statement
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “interest expense”, “interest cost”, “borrowing cost”, “debt cost”, “interest paid”


The money an entity pays for borrowing funds from others. It is a cost that does not relate to the main business activities and appears on the income statement. It covers any type of borrowings, such as bonds, loans, leases, and so on. It also includes some adjustments for debt value changes, issuance costs, and factoring costs. It does not include pension plan interest cost or other finance charges or inflation effects if they are reported separately.