[fzromen]

So I can’t seem to find any information regarding this, but the loan costs or origination fees associated with entering into a rate swap loan agreement.

Are these deductible immediately or do we need to amortize them over a set number of years?

Can someone point me towards proper documentation?

[howmany74s]

I would think that these are upfront fees, therefore should be expensed immediately. I guess this is due to the fact that no party entering the contract is actually benefiting from the fee, it is usually related to processing of the deal.

[Author]

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