interest during construction

interest during construction
сокр. IDC учет, фин. проценты за время строительства* (проценты, выплаченные по кредитам, привлеченным для финансирования строительных работ; отражаются на специальном активном счете и по сути представляют собой капитализированные проценты)
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Англо-русский экономический словарь.

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