Does anyone know where I look for guidance related to how I account for the catch-up interest paid for a cost-method investment? It is a real-estate membership but NOT a REIT. So the total investment is $2.4M but there was about $140k that was paid as catch-up interest. Does that get expensed right away? I don't think it gets added to the investment account itself but I would LOVE a second opinion on where I should look for the guidance related to this. Thank you!