{"ok":true,"canonical_url":"https://dealroom.so/glossary/accrued-interest","api_url":"https://dealroom.so/api/public/glossary/accrued-interest","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"accrued-interest","term":"Accrued Interest","group":"The loan itself","definition":"This is the interest that has accumulated on a loan but has not yet been paid. It grows over time, even if payments aren't due immediately.","what_it_means":"In an SBA loan, accrued interest is calculated daily on the outstanding principal balance. Be aware of how interest accrues between your first disbursement and your first payment. This can impact your initial cash flow.","url":"https://dealroom.so/glossary/accrued-interest","official_sources":[{"slug":"sop-50-10","title":"SOP 50 10 — Lender and Development Company Loan Programs","official_url":"https://www.sba.gov/document/sop-50-10-lender-development-company-loan-programs","official_label":"View on SBA.gov","authority_tier":2,"publisher":"U.S. Small Business Administration","source_guide_url":"https://dealroom.so/sba-7a/sources/sop-50-10"},{"slug":"13-cfr-part-120","title":"13 CFR Part 120 — Business Loans","official_url":"https://www.ecfr.gov/current/title-13/chapter-I/part-120","official_label":"View on eCFR","authority_tier":1,"publisher":"Office of the Federal Register","source_guide_url":"https://dealroom.so/sba-7a/sources/13-cfr-part-120"}],"related":[{"slug":"principal-and-interest","term":"Principal and interest","url":"https://dealroom.so/glossary/principal-and-interest"},{"slug":"loan-default","term":"Loan default","url":"https://dealroom.so/glossary/loan-default"},{"slug":"interest-only-payment","term":"Interest-Only Payment","url":"https://dealroom.so/glossary/interest-only-payment"}],"related_questions":[{"question":"Can interest be accrued and paid on a seller note while it is on full standby?","url":"https://dealroom.so/sba-7a/questions/can-interest-be-accrued-and-paid-on-a-seller-note-while-it-is-on-full-standby"},{"question":"For a seller note on full standby, is it permissible for the accrued interest to capitalize or compound during the SBA 7(a) loan term?","url":"https://dealroom.so/for-lenders/questions/for-a-seller-note-on-full-standby-is-it-permissible-for-the-accrued-interest-to-capitalize"},{"question":"What happens to the interest rate on an SBA 7(a) loan if general market interest rates go down significantly?","url":"https://dealroom.so/sba-loans/basics/what-happens-to-the-interest-rate-on-an-sba-7-a-loan-if-general-market-interest-rates-go-d"},{"question":"Can a full standby seller note be interest-bearing if interest is deferred until after the SBA loan is repaid?","url":"https://dealroom.so/for-lenders/questions/can-a-full-standby-seller-note-be-interest-bearing-if-interest-is-deferred-until-after-the"},{"question":"What is the difference between a fixed interest rate and a variable interest rate on an SBA 7(a) loan?","url":"https://dealroom.so/sba-loans/basics/what-is-the-difference-between-a-fixed-interest-rate-and-a-variable-interest-rate-on-an-sb"},{"question":"How are SBA 7(a) loan interest rates determined?","url":"https://dealroom.so/sba-loans/basics/how-are-sba-7-a-loan-interest-rates-determined"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Accrued Interest","url":"https://dealroom.so/glossary/accrued-interest","source_type":"DealRoom Data"}}