More terms
Interest Expense
The borrowing cost accrued or paid to lenders during a reporting period and recognized on the income statement.
What traders should verify
For Interest Expense, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Interest Expense is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.