What is up-front financing costs?
Loan fees amortized over the contractual loan term (not the amortization schedule), with the unamortized balance deducted against ordinary income when the loan is retired.
Where you will use it: this term comes up in the Real Estate Finance course, and the full course glossary collects every term in one place.
Related terms
From the free Real Estate Finance course by Devon Coombs, CPA, MBA.