# OID Threshold Calculator

> Calculates de minimis original issue discount (OID) threshold for loans and notes. (iPhone/iPad app by Latham & Watkins LLP.)

- Source: https://appshunter.io/ios/app/oid-threshold-calculator/id1206462153 (this page in markdown: same URL + `.md`)
- Developer: [Latham & Watkins LLP](https://appshunter.io/developer/383949698)
- Category: Business, Reference
- Price: Free
- Rating: 5.00/5 from 5 App Store ratings
- Age rating: 4+
- Requires: iOS 13.0 · 57 MB
- Released: 2017-03-13
- Data updated: 2026-06-01
- Monetization: free
- User reviews in markdown: https://appshunter.io/ios/app/oid-threshold-calculator/id1206462153/reviews.md

## What is OID Threshold Calculator?

The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.

## Key features

- Calculates OID threshold
- Supports regular cash interest
- Handles fixed or no amortization
- Quarterly payment basis
- Tax fungibility consideration


## Frequently asked questions about OID Threshold Calculator

### What is the OID Threshold Calculator used for?

The OID Threshold Calculator is used to determine the de minimis original issue discount (OID) threshold for loans and notes. This is particularly relevant for financial instruments that pay regular cash interest at a single customary rate and have fixed or no amortization on a quarterly basis.

### Is the OID Threshold Calculator free to use?

Yes, the OID Threshold Calculator is available for free. It does not require any payment to download or use its features.

### What devices does the OID Threshold Calculator support?

The OID Threshold Calculator is compatible with iPhone, iPad, and iPod devices. It is designed for iOS users.

### How often is the OID Threshold Calculator updated?

The OID Threshold Calculator was last updated on July 1, 2020. Its current version is 1.3.0, released on March 13, 2017.

### What is the age rating for the OID Threshold Calculator?

The OID Threshold Calculator has an age rating of 4+. This indicates it is suitable for a wide audience, including children, due to its non-sensitive content.

### Does the OID Threshold Calculator have ads?

No, the OID Threshold Calculator does not contain advertisements. It provides an ad-free experience for its users.

### What is the user rating for the OID Threshold Calculator?

The OID Threshold Calculator has an excellent rating of 5.0 stars, based on 5 user reviews. This suggests a very high level of user satisfaction.

### Who developed the OID Threshold Calculator?

The OID Threshold Calculator was developed by Latham & Watkins LLP, a prominent law firm known for its expertise in financial and legal matters.

## Version history (last 4 releases)

### 1.3.0 — 2020-07-01

iOS 13 features, improvements, and bug fixes.

### 1.2.0 — 2020-06-30

iOS 13 features, improvements, and bug fixes.

### 1.1.0 — 2018-10-02

Updated for iOS 12

### 1.0 — 2017-03-13

No release notes.

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All apps by Latham & Watkins LLP: https://appshunter.io/developer/383949698

## Related topics

[oid threshold calculator](https://appshunter.io/ios/topics/oid-threshold-calculator) · [latham](https://appshunter.io/ios/topics/latham)

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*Data collected daily from the US App Store and indexed by [AppsHunter](https://appshunter.io/). User reviews are verbatim App Store reviews. Ratings, prices and chart positions refresh continuously; this snapshot is from 2026-06-01.*