{"component": "clause", "props": {"groups": [{"samples": [{"hash": "eVMdn8dYpti", "uri": "/contracts/eVMdn8dYpti#deferred-financing-costs", "label": "Membership Interests Contribution Agreement (MPLX Lp)", "score": 25.3819301848, "published": true}, {"hash": "eer3EdhwmlO", "uri": "/contracts/eer3EdhwmlO#deferred-financing-costs", "label": "Membership Interests Contribution Agreement (MPLX Lp)", "score": 25.3326488706, "published": true}], "snippet_links": [{"key": "facility-costs", "type": "definition", "offset": [49, 63]}, {"key": "senior-notes", "type": "definition", "offset": [87, 99]}, {"key": "term-of-the", "type": "clause", "offset": [148, 159]}, {"key": "related-obligations", "type": "definition", "offset": [160, 179]}, {"key": "interest-method", "type": "clause", "offset": [200, 215]}, {"key": "in-certain-circumstances", "type": "clause", "offset": [220, 244]}, {"key": "the-obligation", "type": "clause", "offset": [261, 275]}], "size": 3, "snippet": "Deferred financing costs are an asset for credit facility costs and netted in debt for senior notes. These costs are amortized over the contractual term of the related obligations using the effective interest method or, in certain circumstances, accelerated if the obligation is refinanced.", "hash": "3687a089b0c61b88db8b5173c5d00f3e", "id": 1}, {"samples": [{"hash": "hgNK0Khm9xO", "uri": "/contracts/hgNK0Khm9xO#deferred-financing-costs", "label": "Agreement and Plan of Merger (Kraton Polymers LLC)", "score": 21.0, "published": true}, {"hash": "74tcdIntoLR", "uri": "/contracts/74tcdIntoLR#deferred-financing-costs", "label": "Agreement and Plan of Merger (Kraton Polymers LLC)", "score": 21.0, "published": true}], "snippet_links": [{"key": "relating-to", "type": "definition", "offset": [25, 36]}, {"key": "term-debt", "type": "definition", "offset": [42, 51]}, {"key": "term-of-the", "type": "clause", "offset": [75, 86]}, {"key": "debt-instrument", "type": "definition", "offset": [95, 110]}, {"key": "interest-method", "type": "clause", "offset": [131, 146]}], "size": 2, "snippet": "Deferred financing costs relating to long-term debt are amortized over the term of the related debt instrument using the effective interest method.", "hash": "85c0529e49ba1126ec4727e531d961c6", "id": 3}, {"samples": [{"hash": "5OlWbWT3IZ0", "uri": "/contracts/5OlWbWT3IZ0#deferred-financing-costs", "label": "Facility Information Summary", "score": 27.4404992205, "published": true}], "snippet_links": [{"key": "costs-incurred", "type": "definition", "offset": [0, 14]}, {"key": "in-connection-with", "type": "clause", "offset": [15, 33]}, {"key": "the-issuance", "type": "clause", "offset": [34, 46]}, {"key": "term-debt", "type": "definition", "offset": [55, 64]}, {"key": "related-debt", "type": "definition", "offset": [133, 145]}, {"key": "the-straight", "type": "clause", "offset": [152, 164]}, {"key": "interest-method", "type": "clause", "offset": [211, 226]}, {"key": "amortization-expense", "type": "definition", "offset": [228, 248]}, {"key": "related-to", "type": "clause", "offset": 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{"key": "in-accordance-with", "type": "definition", "offset": [1000, 1018]}, {"key": "development-corporation", "type": "clause", "offset": [1110, 1133]}, {"key": "mountain-view", "type": "definition", "offset": [1173, 1186]}, {"key": "affordable-housing", "type": "clause", "offset": [1203, 1221]}, {"key": "apartment-complex", "type": "definition", "offset": [1222, 1239]}, {"key": "fair-value", "type": "definition", "offset": [1328, 1338]}, {"key": "managing-general-partner", "type": "definition", "offset": [1392, 1416]}, {"key": "certain-guarantees", "type": "clause", "offset": [1463, 1481]}, {"key": "the-investment", "type": "definition", "offset": [1483, 1497]}, {"key": "equity-method-of-accounting", "type": "definition", "offset": [1520, 1547]}, {"key": "limited-partnership", "type": "definition", "offset": [1568, 1587]}, {"key": "consolidated-balance-sheets", "type": "definition", "offset": [1595, 1622]}, {"key": "a-change-in", "type": "definition", "offset": [1715, 1726]}, {"key": "gains-and-losses", "type": "clause", "offset": [1799, 1815]}, {"key": "consolidated-statements-of-operations", "type": "clause", "offset": [1823, 1860]}, {"key": "changes-in-net-assets", "type": "clause", "offset": [1865, 1886]}, {"key": "fiscal-years", "type": "clause", "offset": [1898, 1910]}, {"key": "notes-to-consolidated-financial-statements", "type": "clause", "offset": [1955, 1997]}, {"key": "development-llc", "type": "definition", "offset": [2138, 2153]}, {"key": "purchase-of-land", "type": "clause", "offset": [2202, 2218]}, {"key": "for-development", "type": "clause", "offset": [2230, 2245]}, {"key": "entered-into", "type": "clause", "offset": [2393, 2405]}, {"key": "agreement-to-sell", "type": "clause", "offset": [2409, 2426]}, {"key": "this-transaction", "type": "definition", "offset": [2514, 2530]}, {"key": "net-proceeds", "type": "definition", "offset": [2559, 2571]}, {"key": "promissory-note", "type": "clause", "offset": [2598, 2613]}, {"key": "the-buyer", 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"prior-to-june", "type": "clause", "offset": [3580, 3593]}, {"key": "effective-july-1", "type": "clause", "offset": [3779, 3795]}, {"key": "basis-of", "type": "clause", "offset": [3917, 3925]}, {"key": "per-month", "type": "clause", "offset": [3929, 3938]}, {"key": "the-contracts", "type": "clause", "offset": [3940, 3953]}, {"key": "the-resident", "type": "clause", "offset": [4085, 4097]}, {"key": "agreement-or", "type": "definition", "offset": [4098, 4110]}, {"key": "transfer-to-another", "type": "clause", "offset": [4111, 4130]}, {"key": "level-of-care", "type": "clause", "offset": [4131, 4144]}, {"key": "gross-amount", "type": "definition", "offset": [4177, 4189]}, {"key": "refund-obligations", "type": "clause", "offset": [4205, 4223]}, {"key": "resident-agreements", "type": "clause", "offset": [4239, 4258]}, {"key": "the-guaranteed", "type": "clause", "offset": [4315, 4329]}, {"key": "entrance-fees", "type": "clause", "offset": [4350, 4363]}, {"key": "fees-and-deposits", "type": "clause", "offset": [4441, 4458]}, {"key": "life-expectancies", "type": "clause", "offset": [4634, 4651]}, {"key": "deferred-revenues", "type": "definition", "offset": [4690, 4707]}, {"key": "the-majority", "type": "clause", "offset": [4777, 4789]}, {"key": "not-included", "type": "clause", "offset": [4900, 4912]}, {"key": "based-on", "type": "clause", "offset": [5007, 5015]}, {"key": "assets-of-the-corporation", "type": "clause", "offset": [5089, 5114]}, {"key": "passage-of-time", "type": "clause", "offset": [5263, 5278]}, {"key": "other-events", "type": "clause", "offset": [5282, 5294]}, {"key": "in-perpetuity", "type": "clause", "offset": [5433, 5446]}, {"key": "all-revenues", "type": "definition", "offset": [5448, 5460]}, {"key": "purpose-of-the", "type": "clause", "offset": [5505, 5519]}, {"key": "investment-income", "type": "definition", "offset": [5599, 5616]}, {"key": "restriction-expires", "type": "clause", "offset": [5687, 5706]}, {"key": "time-restriction", "type": "definition", "offset": [5734, 5750]}, {"key": "net-assets-without-donor-restrictions", "type": "definition", "offset": [5851, 5888]}, {"key": "service-revenues", "type": "clause", "offset": [5969, 5985]}, {"key": "the-consideration", "type": "clause", "offset": [6027, 6044]}, {"key": "in-exchange", "type": "clause", "offset": [6080, 6091]}, {"key": "the-services-provided", "type": "clause", "offset": [6096, 6117]}, {"key": "party-payors", "type": "clause", "offset": [6165, 6177]}, {"key": "retroactive-adjustments", "type": "clause", "offset": [6217, 6240]}, {"key": "reimbursement-programs", "type": "clause", "offset": [6256, 6278]}, {"key": "performance-obligations", "type": "clause", "offset": [6280, 6303]}, {"key": "nature-of-the-services", "type": "clause", "offset": [6332, 6354]}, {"key": "comprised-of", "type": "clause", "offset": [6496, 6508]}, {"key": "skilled-nursing", "type": "definition", "offset": [6509, 6524]}, {"key": "personal-care", "type": "definition", "offset": [6526, 6539]}, {"key": "revenue-streams", "type": "clause", "offset": [6563, 6578]}, {"key": "services-to-residents", "type": "clause", "offset": [6686, 6707]}, {"key": "monthly-fee", "type": "definition", "offset": [6729, 6740]}, {"key": "price-concessions", "type": "clause", "offset": [6774, 6791]}, {"key": "services-included", "type": "clause", "offset": [6833, 6850]}, {"key": "distinct-services", "type": "clause", "offset": [6932, 6949]}, {"key": "over-time", "type": "clause", "offset": [7147, 7156]}, {"key": "services-are-provided", "type": "clause", "offset": [7160, 7181]}, {"key": "period-of-time", "type": "clause", "offset": [7754, 7768]}, {"key": "the-goods-and-services", "type": "clause", "offset": [7769, 7791]}, {"key": "the-agreements", "type": "clause", "offset": [7798, 7812]}, {"key": "unamortized-portion", "type": "definition", "offset": [7862, 7881]}, {"key": "for-services", "type": "clause", "offset": [8136, 8148]}, {"key": "payor-programs", "type": "definition", "offset": [8167, 8181]}, {"key": "determination-of-the", "type": "clause", "offset": [8367, 8387]}, {"key": "transaction-price", "type": "definition", "offset": [8398, 8415]}, {"key": "providing-services", "type": "clause", "offset": [8420, 8438]}, {"key": "the-transaction", "type": "clause", "offset": [8466, 8481]}, {"key": "the-terms-of-the-contract", "type": "clause", "offset": [8497, 8522]}, {"key": "future-periods", "type": "clause", "offset": [8645, 8659]}, {"key": "final-settlements", "type": "clause", "offset": [8663, 8680]}, {"key": "other-assets", "type": "definition", "offset": [8739, 8751]}, {"key": "donor-stipulations", "type": "clause", "offset": [8800, 8818]}], "size": 1, "snippet": "Costs incurred in connection with the issuance of long-term debt have been capitalized and are being amortized over the terms of the related debt using the straight-line method, which approximates the effective interest method. Amortization expense related to these costs is included as a component of interest expense. LHRC has received as contributions charitable gift annuities. These arrangements represent contracts between the Mennonite Foundation (the Foundation) and donors. Donors transfer cash or investments to the Foundation and, in turn, receive periodic distributions from the Foundation. The contributions received by LHRC are the unconditional rights to receive the remainder interest of the gift annuities. The amount of the contribution is the difference between the asset received by the Foundation and the present value of the estimated future payments to be distributed by the Foundation to the annuitants. These contributions are recorded to net assets with donor restrictions, in accordance with donor restrictions. WMH, Inc. is a co-general partner (.0051% interest) along with Housing Development Corporation MidAtlantic (HDC) (.0049% interest) in Mountain View Terrace, LP (an affordable housing apartment complex for seniors). WMH, Inc. purchased land for $1 from WMH, which was then contributed at a fair value of $630,000 to Mountain View Terrace, LP. HDC is the managing general partner of Mountain View Terrace, LP and has provided certain guarantees. The investment is recorded using the equity method of accounting as an investment in limited partnership on the consolidated balance sheets. The investment is $629,929 and $629,936 at June 30, 2024 and 2023, respectively, including a change in value of $(7) and ($8) which is recorded as a component of net realized gains and losses in the consolidated statements of operations and changes in net assets during the fiscal years ended June 30, 2024 and 2023, respectively. Notes to Consolidated Financial Statements June 30, 2024 and 2023 In FY2023, LQL was a co-general partner (50% interest) along with an unrelated organization (50% interest) in 149 LB Development LLC. Each partner contributed an equal share in the purchase of land to be held for development. The investment was recorded using the equity method of accounting as an investment in limited partnership on the consolidated balance sheets. LQL entered into an agreement to sell its ownership interest to the unrelated organization who holds the other 50% interest. This transaction closed in October 2023 with net proceeds of $762,500. A three year promissory note was entered into with the buyer with a fixed interest rate of 3% payable quarterly. LQL recorded a loss in the amount of $249,897 during 2023 to reduce its investment down to the net realizable value of $762,500 as of June 30, 2023; this loss was recorded as a component of loss on disposal or abandonment of property and equipment in the consolidated statement of operations during 2023. As of June 30, 2024, a receivable is on the books for $577,194 for the remaining proceeds due from the sale of the ownership interest. Under certain entrance fee plans for residential living units, LHRC receives payments in advance. Residential living apartment and cottage residents had two entrance plan options, a \"refundable\" option and a \"nonrefundable\" option. The refundable option has a guaranteed refund component, which is 90%, 50% or 25% of the entrance fee paid, with the balance generally refundable on a decreasing basis over 80 months for contracts entered into prior to June 30, 2022. The nonrefundable option had no guaranteed refund component and is generally refundable on a decreasing basis for 80 months for contracts entered into prior to June 30, 2022. Effective July 1, 2022, all new entrance fee contracts (refundable 90%, 50%, 25% and nonrefundable option) are refundable on a decreasing basis of 2% per month. The contracts are fully amortized after 5, 25, 37.5 and 50 months, respectively. All refunds to residents are generally paid upon termination of the resident agreement or transfer to another level of care. At June 30, 2024 and 2023, the gross amount of contractual refund obligations under existing resident agreements approximated $21,000,000 and $20,800,000, respectively. The guaranteed refund component of entrance fees received is not amortized to income and is classified as refundable entrance fees and deposits in the consolidated balance sheets. The balance of entrance fees received is amortized to income using the straight-line method over the annually adjusted estimated remaining life expectancies of the residents and is classified as deferred revenues from nonrefundable entrance fees in the consolidated balance sheets. The majority of services provided to LHRC's residential living residents are paid for on a \"fee-for-service\" basis and are not included under the entrance fee plans. Net assets, revenues, expenses, gains and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the Corporation and changes therein are classified as follows: Some donor-imposed restrictions are temporary in nature, such as those that may be met either by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. All revenues restricted by donors as to either timing or purpose of the related expenditures or required to be maintained in perpetuity as a source of investment income are accounted for in net assets with donor restrictions. When a donor restriction expires, that is when a stipulated time restriction ends or purpose restriction is accomplished, net assets with donor restrictions are reclassified to net assets without donor restrictions. Notes to Consolidated Financial Statements June 30, 2024 and 2023 Net resident service revenues are reported at the amount that reflects the consideration the Corporation expects to receive in exchange for the services provided. These amounts are due from residents or third-party payors and include variable consideration for retroactive adjustments, if any, under reimbursement programs. Performance obligations are determined based on the nature of the services provided. Net resident service revenues are recognized as performance obligations are satisfied. Net resident service revenues are primarily comprised of skilled nursing, personal care and independent living revenue streams, which are primarily derived from providing housing, skilled nursing, personal care and independent living services to residents at a stated daily or monthly fee, net of any explicit or implicit price concessions. The Corporation has determined that the services included in the stated daily or monthly fee for each level of care represents a series of distinct services that have the same timing and pattern of transfer. Therefore, the Corporation considers the services provided to residents in each level of care to be one performance obligation which is satisfied over time as services are provided. As such, skilled nursing, personal care and independent living revenues are recognized on a daily or month-to-month basis as services are rendered. The guaranteed refund component of entrance fees is not amortized to income and is classified as refundable entrance fees in the accompanying consolidated balance sheets. Revenue from nonrefundable entrance fees received is recognized through amortization of the nonrefundable entrance fees using the straight-line method over annually adjusted estimated remaining life expectancies of the residents which approximates the period of time the goods and services under the agreements are expected to be transferred to residents. The unamortized portion is classified as deferred revenues from entrance fees in the consolidated balance sheets. Amortization of nonrefundable entrance fees included in independent living revenues was $7,033,191 in 2024 and $6,675,050 in 2023. The Corporation receives revenue for services under third-party payor programs, including Medicare, Medicaid and other third-party payors. Settlements with third-party payors for retroactive adjustments due to audits, reviews or investigations are included in the determination of the estimated transaction price for providing services. The Corporation estimates the transaction price based on the terms of the contract and correspondence with the third-party payor and historical payment trends and retroactive adjustments are recognized in future periods as final settlements are determined. The Corporation reports gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose of the restriction is accomplished, net assets with donor restrictions are reclassified as net assets without donor restrictions and reported in the consolidated statements of operations and changes in net assets as net assets released from restrictions.", "hash": "3548fae913374de702032a105a133f64", "id": 6}, {"samples": [{"hash": "8jZ96i3eGPt", "uri": "/contracts/8jZ96i3eGPt#deferred-financing-costs", "label": "Credit Agreement (Thermadyne Australia Pty Ltd.)", "score": 22.2566735113, "published": true}], "snippet_links": [{"key": "costs-incurred", "type": "definition", "offset": [32, 46]}, {"key": "term-financing", "type": "definition", "offset": [62, 76]}, {"key": "the-credit-agreement", "type": "clause", "offset": [152, 172]}, {"key": "other-assets", "type": "definition", "offset": [355, 367]}, {"key": "consolidated-balance-sheets", "type": "definition", "offset": [388, 415]}], "size": 3, "snippet": "Loan origination fees and other costs incurred arranging long-term financing are capitalized as deferred financing costs and amortized over the term of the credit agreement. Deferred financing costs totaled $10,494 and $10,133, less related accumulated amortization of $5,953 and $4,508, at December 31, 2007 and 2006, respectively, and are classified as other assets in the accompanying consolidated balance sheets.", "hash": "fd3cd47136a7fc624220980b7e799f53", "id": 2}, {"samples": [{"hash": "5vQLdpmAD42", "uri": "/contracts/5vQLdpmAD42#deferred-financing-costs", "label": "Abl Loan and Security Agreement", "score": 20.9341840676, "published": true}], "snippet_links": [{"key": "related-to", "type": "clause", "offset": [94, 104]}, {"key": "the-credit-agreement", "type": "clause", "offset": [105, 125]}, {"key": "abl-facility", "type": "clause", "offset": [139, 151]}, {"key": "the-notes", "type": "clause", "offset": [156, 165]}, {"key": "other-assets", "type": "definition", "offset": [236, 248]}, {"key": "consolidated-balance-sheets", "type": "definition", "offset": [261, 288]}], "size": 1, "snippet": "At October 30, 2016 and November 1, 2015, the unamortized balance in deferred financing costs related to the Credit Agreement, the Amended ABL Facility and the Notes was $9.1 million and $11.1 million, respectively, and was included in other assets, net on the consolidated balance sheets.", "hash": "1f2106aea42550c74b400ccab30cd514", "id": 4}, {"samples": [{"hash": "f4KanoGksdv", "uri": "/contracts/f4KanoGksdv#deferred-financing-costs", "label": "Binding Letter of Intent (Cuentas Inc.)", "score": 31.0273785079, "published": true}], "snippet_links": [{"key": "bank-loan", "type": "definition", "offset": [72, 81]}, {"key": "on-december", "type": "clause", "offset": [82, 93]}, {"key": "the-straight", "type": "clause", "offset": [142, 154]}, {"key": "period-of", "type": "definition", "offset": [176, 185]}, {"key": "the-loan", "type": "clause", "offset": [186, 194]}, {"key": "nine-months", "type": "definition", "offset": [217, 228]}], "size": 1, "snippet": "Deferred frnancing costs consists of amounts paid for the acqwsltlon of bank loan on December 30, 2020. These costs are being amortized using the straight-line method over the period of the loan. Amortization for the nine months ended September 30, 2021 was $28,667.", "hash": "8edf1b6978df190bda0e51ebc7ffea06", "id": 5}, {"samples": [{"hash": "aNh94c7uXwD", "uri": "/contracts/aNh94c7uXwD#deferred-financing-costs", "label": "Supplement to Prospectus", "score": 35.3115728315, "published": true}], "snippet_links": [{"key": "six-months", "type": "definition", "offset": [91, 101]}], "size": 1, "snippet": "We paid approximately $0.2 million and $0.1 million in deferred financing costs during the six months ended June 30, 2024 and 2023.", "hash": "d3d583ebcec5665c392c3a5557c9757c", "id": 7}, {"samples": [{"hash": "b04w9KUAyRB", "uri": "/contracts/b04w9KUAyRB#deferred-financing-costs", "label": "Stock Purchase Agreement (Imperial Tobacco Group PLC)", "score": 21.0, "published": true}], "snippet_links": [{"key": "related-debt", "type": "definition", "offset": [89, 101]}, {"key": "for-purposes-of", "type": "clause", "offset": [103, 118]}, {"key": "the-closing-statement", "type": "clause", "offset": [131, 152]}, {"key": "written-off", "type": "definition", "offset": [191, 202]}], "size": 1, "snippet": "Deferred financing costs will be amortized on a straight-line basis over the life of the related debt. For purposes of determining the Closing Statement, deferred financing costs will not be written off due to any impairment that may result from the Closing.", "hash": "2f002b4c068885c2bedd8bfec84a5d1e", "id": 8}, {"samples": [{"hash": "3NEV6LrXAdl", "uri": "/contracts/3NEV6LrXAdl#deferred-financing-costs", "label": "Asset Purchase Agreement (Rite Aid Corp)", "score": 29.257357974, "published": true}], "snippet_links": [{"key": "costs-incurred", "type": "definition", "offset": [0, 14]}, {"key": "to-issue", "type": "clause", "offset": [15, 23]}, {"key": "interest-expense", "type": "clause", "offset": [74, 90]}, {"key": "terms-of-the", "type": "clause", "offset": [100, 112]}, {"key": "debt-agreements", "type": "clause", "offset": [121, 136]}, {"key": "amortization-expense", "type": "definition", "offset": [138, 158]}, {"key": "fiscal-2017", "type": "definition", "offset": [221, 232]}], "size": 1, "snippet": "Costs incurred to issue debt are deferred and amortized as a component of interest expense over the terms of the related debt agreements. Amortization expense of deferred financing costs was $4,696, $4,691 and $4,437 for fiscal 2017, 2016 and 2015, respectively.", "hash": "0f58963e52f8a942d711b51e5b1f2028", "id": 9}, {"samples": [{"hash": "aNh94c7uXwD", "uri": "/contracts/aNh94c7uXwD#deferred-financing-costs", "label": "Supplement to Prospectus", "score": 35.3115728315, "published": true}], "snippet_links": [{"key": "upfront-fees", "type": "clause", "offset": [27, 39]}, {"key": "fees-and-legal-fees", "type": "clause", "offset": [52, 71]}, {"key": "related-to", "type": "clause", "offset": [72, 82]}, {"key": "note-8", "type": "definition", "offset": [119, 125]}, {"key": "financing-instrument", "type": "definition", "offset": [197, 217]}, {"key": "effective-yield", "type": "definition", "offset": [228, 243]}, {"key": "general-and-administrative-expense", "type": "clause", "offset": [312, 346]}, {"key": "the-company", "type": "definition", "offset": [350, 361]}, {"key": "condensed-consolidated-statements-of-operations", "type": "clause", "offset": [364, 411]}], "size": 1, "snippet": "Financing costs, including upfront fees, commitment fees and legal fees related to borrowings (as further described in Note 8. \u201cBorrowings\u201d) are deferred and amortized over the life of the related financing instrument using the effective yield method. 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