Indiana Code
Chapter 2. Definitions
5-1.3-2-3. "Capitalized Interest"

Sec. 3. "Capitalized interest" means interest cost on bonds or notes before and during the period of construction of the rail project for which the bonds or notes were issued, and for a period not to exceed two (2) years after completion of construction.
As added by P.L.189-2018, SEC.26.