Non-operating account used to calculate the noncash portion of interest expense on scheduled debt account. noncash interest typically takes the form of zero-coupon (deep-discount) debt or payments in kind (PIKs). Enter this account as a rate or as a currency amount, depending on the forecast method you choose.
Amounts entered into this account accrete to Long-Term Debt: Scheduled (v2660). For interest coverage ratio purposes, this account is ignored, because coverage ratios usually reflect cash-on-cash coverage, not accruals.