Русско-англо-русский юридический словарь

Interest receivable is the amount of interest that has been earned, but which has not yet been received in cash. The usual journal entry used to record this transaction is a debit to the interest receivable account and a credit to the interest income account. (accountingtools.com)

prepayment penalty. Additional fee imposed by some loan agreements where a borrower retires a loan before its scheduled pay-off date. It is meant to compensate the lender for not realizing the anticipated interest income and for the possibility of reinvesting the loan amount at a lower interest rate. Prepayment penalty is usually equivalent to three months of interest on the loan. Also called breakage cost. (BusinessDictionary)

Banks also theoretically have a disincentive to pursue faster payments because they would miss out on float income — the interest income banks make between debiting the sender of a payment and crediting the receiver. (American Banker)

Non-operating revenue is revenue generated by activities outside of a company's primary operations. This type of revenue tends to be infrequent and oftentimes unusual. Examples of non-operating income include interest income, gains from the sale of assets, lawsuit proceeds, and revenues from other sources not connected to operations. (Investopedia)