My company has some subordinated debt that we're in the process of re-structuring. Based on guidance that I've seen on Debt Issuance Costs, it appears that this should be capitalized, although the literature that I've come across is only addressing the initial debt issuance. Does anyone know how this should be handled for a re-structuring situation? It seems appropriate to capitalize it over the period of future benefit (i.e. the new maturity date), but I would like to see some guidance to support or refute this assumption. Thank you for any and all help.