Imputed Interest

This template calculates the amount of contribution revenue that should be recorded at the inception of an interest-free loan or a below-market-interest loan, creates an amortization schedule for notes with up to 360 periods, and provides certain note disclosures.
Using the interest method, the template accretes the loan.

Entering Data

All of the information needed to calculate the present value of a note’s future cash flows and to amortize the related discount or premium on the note is entered on the Input worksheet.  Enter data in the non-shaded (white) cells only. The shaded cells perform the workbook’s calculations. For the workbook to function properly, each available input cell should be completed, including the financial statement date, lender, single payment option, frequency option, and timing of payment option. (The only exception is that a balloon payment amount does not have to be entered if no balloon payment is associated with the loan.)