economic entities in the process of carrying out their activities use not only their own (private) capital, but also borrowed funds. On the other hand, the use of borrowed funds entails various additional costs corresponding to them, including: interest on short-term and long-term loans, depreciation of deductions on issued bonds, lease payments on finance leases, etc. This article shows how much of the debt costs are transferred to the value of qualifying assets, and how much is transferred to finance costs. Accounting entries based on calculations indicate the accounting of loan expenses on specific accounts.