New Case......So, far I have identified amortizing foreign currency transaction gains/losses, ASC 830 which led me to reporting comprehensive income 830-10-45-9......however, what is truncated interest? I can't find anything that even identifies it....is it relevant in this case?

Case 4: The Builtwell Construction Company is building a hospital for a third party. As such it borrows substantial funds from a foreign bank and repays the required interest costs as scheduled. Builtwell also incurs some foreign currency truncation gains and losses on these transactions. Builtwell properly amortizes the interest costs over the life of the construction project, but would now also like to amortize the associated foreign currency transaction gains and losses as well. Can Builtwell amortize such costs