Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number J207

CAPITALIZED INTEREST ON CONSTRUCTION LOANS ON NONRESIDENTIAL PROPERTY (EXCEPT LAND) INCLUDED IN CURRENT QUARTER INCOME.

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGLJ207	2009-06-30	2011-12-31	No	OTS 1313

Data Description:

Report the amount of capitalized interest included in LD730, Construction Loans on Nonresidential Property with Capitalized Interest, that is included in current quarter income.

Last update: Jun 09, 2025