释义 |
Export financing interest Export financing interestInterest income derived from goods manufactured in the U.S. and sold outside the U.S. as long as not more than 50% of the value is imported into the U.S.Export Financing InterestIncome coming from interest on a credit line an exporter extended to a buyer on goods the exporter manufactured in the United States. That is, if a seller in the United States lends a foreign buyer an amount to buy one of the seller's products, the interest on that loan is export financing interest. The IRS categorizes export financing interest as passive income as long as less than half the value of the final product comes from imports into the United States. |