> For the complete documentation index, see [llms.txt](https://aicy.gitbook.io/dictionary/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://aicy.gitbook.io/dictionary/kpi/ai-c/borrowing-rate.md).

# 차입율

<figure><img src="/files/rzoxRSlFcSJNNDt1GFkZ" alt="" width="375"><figcaption></figcaption></figure>

영업부채(외상매입금 등)와 달리 차입금은 자본비용(이자비용)이 발생하는 부채로써 원금 뿐만 아니라 이자비용도 부담해야 한다.

<figure><img src="/files/TxbqeBRphcTmuYmkYE1i" alt="" width="375"><figcaption></figcaption></figure>

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