Borrowing cost means the interest and fees charged on a loan. The interest rate that you pay to borrow money is influenced by numerous factors relating to the type of loan that you choose. The length of time over which a loan is to be repaid, the collateral, your credit history, and the lender that you select are all important aspects of the interest rate that you’ll be charged.
http://www.finweb.com/banking-credit/the-cost-of-borrowing-m...
http://www.thefreedictionary.com/borrowing cost
تحميل الأصل تعنى تحميل أصل الدين بتكلفة الاقتراض وهى الفوائد والرسوم الخاصة بالقرض

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Interest Capitalization

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Note added at 26 أيام (2009-04-30 12:35:46 GMT) Post-grading
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عند اخذ قرض لشراء اصل فأن فوائد هذا القرض تحمل (ترسمل) على قيمة هذا الاصل وهذه هى الرسملة