Plaintiff then hired Law Firm B to be co-counsel with Law Firm A. Shortly after the preliminary finding Plaintiff began discussing with a lawyer from Law Firm B a possible malpractice case against Law firm A. The arbitration panel then issued a final ruling against Plaintiff.
1 What Is Capitalized Cost on a Balance Sheet?  Interest on an investment is the rate your investment earns on the principal amount. Interest on a debt, such as loan, is the rate you must pay to the lender on the principal amount you borrowed. Capitalized interest is used in both accounting and lending and is the interest added to the principal balance of a loan for a long-term asset. When you make an investment in a fixed-income security, such as a corporate or government bond, you earn interest on your investment.
Interest rate swap. An interest rate swap (IRS) is a liquid financial derivative instrument in which two parties agree to exchange interest rate cash flows, based on a specified notional amount from a fixed rate to a floating rate (or vice versa) or from one floating rate to another. Interest rate swaps can be used for both hedging and speculating.