Lending & investment · Defined
Carrying costs
Costs incurred to hold and support a property or project over time, such as interest, insurance, taxes, and certain operating expenses.
Why it matters
Delays can increase these costs without adding permanent work. Identify the period and exclusions so a completion forecast does not confuse a construction-only balance with the full development exposure.
In practice
A project example
A delayed opening extends insurance and interest expenses beyond the original budget period.
General educational guidance from KOW Building Consultants. Examples are illustrative, not project records. The applicable contract, standard, program, and jurisdiction control the requirements for a specific assignment.