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Typical Business Loan Bankrate.Com Mortgage Calc Blanket Mortgage Loan How Long To Amortize Loan Fees When a company obtains a loan (e.g., from a bank) or issues bonds, some costs may be incurred. These costs include legal, accounting and underwriting fees, commissions, and so on. There are several interchangeable terms for such costs: debt issue costs, debt issuance costs, bond issuance costs, or deferred financing costs.