The interest can be treated as finance cost, and amortized over time. Rather than going straight on the balance sheet, it goes on the income statements (which

The interest can be treated as finance cost, and amortized over time. Rather than going straight on the balance sheet, it goes on the income statements (which are change in balance sheet) a little bit each statement period. This makes the company's performance look less spiky, making it easier to reason about (from a pure profit/loss perspective, not a cashflow one) and less scary to shareholders. It also matches with the way the rest of the balance sheet is reported (current value). For example: if you have some aspect of the business which you believe will appreciate in value over time, you probably shouldn't immediately book the increase at the as-yet unrealized future value.