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Not!
В случае, если организация использует средства полученных займов и кредитов для осуществления предварительной оплаты материально - производственных запасов, других ценностей, работ, услуг или выдачи авансов и задатков в счет их оплаты, то расходы по обслуживанию указанных займов и кредитов относятся организацией - заемщиком на увеличение дебиторской задолженности, образовавшейся в связи с предварительной оплатой и (или) выдачей авансов и задатков на указанные выше цели.

In the case where an organization uses funds from procured debt and borrowing to make an advance payment for inventory, other assets, work, services, or for payment of advances or earnest money toward their payment, then the expenses for servicing the given debt and borrowing are classified by the borrowing organization as increasing accounts receivable that are created in connection with the advance payment and/or issue of payment of advances or earnest money for the purposes mentioned above.
There are currently 4232 source words left in the project, which is due by mid-afternoon tomorrow. For me to have a realistic chance of crossing the finish line, so to speak, without gnawing my fingernails to the quick, I figure I'll have to do finish at least half of that before I go to sleep tonight.

Cheers...

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