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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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capitalized interest
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Section 140.01 | Definitions.

...ating services in connection therewith, capitalized interest on the obligations, amounts necessary to establish reserves as required by the bond proceedings, the reimbursement of all moneys advanced or applied by the hospital agency or others or borrowed from others for the payment of any item or items of costs of such facilities, and all other expenses necessary or incident to planning or determining feasibility or ...

Section 150.05 | Selection of investment funds as program administrators.

...ess presence in this state, and must be capitalized in accordance with any state and federal laws applicable to the issuance or sale of securities. The authority shall select program administrators only after soliciting and evaluating requests for proposals as prescribed in this section. The authority shall publish a notice of a request for proposals in newspapers of general circulation in this state once each week...

Section 151.07 | Coal research and development bond service fund.

...owable costs of projects, or needed for capitalized interest, for funding reserves, or providing moneys for loan guarantees. Such obligations may be issued to the extent necessary to satisfy the covenants in contracts of guarantee made under section 1555.05 of the Revised Code to issue obligations to meet such guarantees, notwithstanding limitations otherwise applicable to the issuance of obligations under this secti...

Section 1555.08 | Issuing and terms of obligations and bonds.

...ans for allowable costs, or needed for capitalized interest, for funding reserves, and for paying costs and expenses incurred in connection with the issuance, carrying, securing, paying, redeeming, or retirement of the obligations or any obligations refunded thereby, including payment of costs and expenses relating to letters of credit, lines of credit, insurance, put agreements, standby purchase agreements, i...

Section 166.01 | Economic development program definitions.

... extent that such expenditures could be capitalized under then-applicable generally accepted accounting principles; and the reimbursement of moneys advanced or applied by any governmental agency or other person for allowable innovation costs. (C) "Eligible innovation project" includes an eligible project, including any project facilities associated with an eligible innovation project and, in addition, includes all ...

Section 307.673 | Cooperative agreement for sales tax levy and bond issuance for construction or renovation of professional sports facilities.

...and paying agents for the obligations, capitalized interest on the obligations, amounts necessary to establish reserves as required by the obligation proceedings, the reimbursement of money advanced or applied by the parties to the cooperative agreement or other persons for the payment of any item of costs of the sports facility, and all other expenses necessary or incident to planning or determining the feasi...

Section 3313.374 | Installment payment contract for construction and purchase of administrative offices.

...(A) This section applies only to city, exempted village, and local school districts to which both of the following apply: (1) The board of education of the district has entered into rental agreements for administrative office facilities for at least ten consecutive years; (2) The rent paid by the board has increased at an average annual percentage rate of not less than four per cent during the ten-year period immed...

Section 3366.04 | Issuance of obligations.

...cquiring education loans, or needed for capitalized interest, for funding reserves, and for paying costs and expenses incurred in connection with the issuance, carrying, securing, paying, redeeming, or retirement of the obligations or any obligations refunded thereby, including payment of costs and expenses relating to letters of credit, lines of credit, insurance, put agreements, standby purchase agreements, indexin...

Section 3377.01 | Ohio higher educational facility commission definitions.

...ith or incidental thereto, provision of capitalized interest prior to and during construction and for a period after the completion of the construction, appropriate reserves, architectural, engineering, financial, and legal services, and all other costs of financing, and the repayment or restoration of moneys borrowed or advanced for such purposes or temporarily used therefor from other sources, and means the costs o...

Section 3907.20 | Valuation of securities.

... real property, purchase price includes capitalized permanent improvements, less depreciation spread evenly over the life of the property. (B) Any investment, including real property, that is acquired by an insurance company in satisfaction of a debt, or that is otherwise acquired by an insurance company other than by purchase, shall be valued in accordance with the standards set forth in division (A) of this sectio...

Section 4712.05 | Contents and execution of contract.

...A statement, in type that is boldfaced, capitalized, underlined, or otherwise conspicuously set out from surrounding written material and that is in immediate proximity to the space reserved for the signature of the buyer, as follows: "If you, the buyer, have been denied credit within the last sixty days, you may obtain a free copy of the consumer credit report from the consumer reporting agency. You also have the ...

Section 4905.40 | Issuance of stocks, bonds, and notes.

...quired, and if the consideration to be capitalized by the acquiring company does not exceed the par or stated value at which the shares so acquired were issued. (C) Any bonds, notes, or other evidences of indebtedness payable at periods of more than twelve months after their date may be issued as provided in sections 4905.40 to 4905.43 of the Revised Code, regardless of the amount of the capital stock of the ...

Section 4905.47 | Capitalization.

...ct for consolidation or lease shall be capitalized in the stock of any public utility or railroad corporation, and no such corporation shall issue any bonds against or as a lien upon any contract for consolidation or merger. The aggregate amount of the debt of such consolidated companies by reason of such consolidation shall not be increased. This section does not apply to telephone companies.

Section 4928.23 | Definitions for standards for securitization of costs for electric distribution utilities.

...es, placement fees, underwriting fees, capitalized interest and equity, and rating-agency fees; (9) Any other similar costs that the public utilities commission finds appropriate. (F) "Financing order" means an order issued by the public utilities commission under section 4928.232 of the Revised Code that authorizes an electric distribution utility or an assignee to issue phase-in-recovery bonds and recover ph...

Section 5531.10 | Issuing obligations for state infrastructure projects.

...1.09 of the Revised Code, or needed for capitalized interest, funding reserves, and paying costs and expenses incurred in connection with the issuance, carrying, securing, paying, redeeming, or retirement of the obligations or any obligations refunded thereby, including payment of costs and expenses relating to letters of credit, lines of credit, insurance, put agreements, standby purchase agreements, indexing, marke...

Section 5709.06 | Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.

...ual rent reserved in the lease shall be capitalized on a six per cent basis, and the resulting sum shall be deducted from the true value of the land in money. The percentage of the result so obtained established by the tax commissioner as taxable value plus the taxable value of all the improvements upon such land shall be the taxable value of such leasehold interest. Whenever such lands appropriated by congress for ...

Section 5713.051 | True value of oil and gas reserves on certain property.

...ital recovery expense" means the annual capitalized investment cost of a developed and producing well. For the purposes of this section, average capital recovery expense is thirty per cent of annual gross revenue. (17) "Discount rate" means the rate used to determine the present net worth of one dollar during each year of the ten-year discount period assuming the net income stream projected for each year of the ten-...