Finans
finansman masrafi
İngilizce: finance charge
Türkçe Tanım
Kredi verenin kredi kullandirma kosulu olarak uyguladigi faiz, ucretler ve diger tum masraflari kapsayan, parasal olarak ifade edilen toplam borclanma maliyetidir. Finansman masraflari genellikle tuketici koruma duzenlemeleri kapsaminda borclulara aciklanmak zorundadir. Kiralama muhasebesinde finansman masrafi, toplam kiralama odemeleri ile kiralanan varligin bugunku degeri arasindaki farki temsil eder.
English Definition
The total cost of borrowing expressed in monetary terms, encompassing interest, fees, and any other charges imposed by the lender as a condition of extending credit. Finance charges must typically be disclosed to borrowers under consumer protection regulations such as the Truth in Lending Act. In lease accounting, the finance charge represents the difference between total lease payments and the present value of the leased asset.