RAD's policy for new debt issuance costs is presented below (source 10-K). But, any remaining deferred financing costs or debt discount related to the debt being retired is immediately expensed on the date of the refinancing to interest expense.
Deferred Financing Costs
Costs incurred to issue debt are deferred and amortized as a component of interest expense over the terms of the related debt agreements. Amortization expense of deferred financing costs was $22,049, $23,797 and $20,789 for fiscal 2012, 2011 and 2010, respectively.
They will be incurred and reported as a one-time extraordinary loss and usually almost always after operating earnings to give investors a true picture of what happened during the quarter. It will be reported in the quarter that the bonds are repurchased. DaninFW