The encroachment, breach, or violation of a right, law, regulation, or contract. The term is most frequently used in reference to the invasion of rights secured by Copyright, patent, or trademark.
Multiply the after-tax interest rate of your debt by the principal amount of your debt. The result will be the true annual dollar cost of your debt. For example, if your loan is for $100,000, your interest rate is 5 percent and your after-tax interest rate is 4 percent, $100,000 times 4 percent equals $4,000.
Sum this column for your weighted average cost of debt. 5th Step Calculate the after-tax rate. As a final step for the cost of debt on companies (debt is tax deductible) take the rate in step 5 and multiply by 1 minus the marginal tax rate: (1 -- marginal tax) x (before-tax rate).