NOTE 9. DEFERRED FINANCING COSTS

Bond issue costs represented the costs incurred in conjunction with the issuance of the Terminated 9 ⁵⁄₈% Notes. On March 14, 2013, we entered into a senior secured credit facility, consisting of a Term Loan B of $300.0 million and a Revolver of $25.0 million. Upon entry into our current senior secured credit facility, all other corporate debt was terminated and all unamortized prior bond issue costs of $2.9 million and unamortized bank loan fees of $0.8 million were recorded as a component of the loss on early retirement of long-term debt. Bank loan fees as of September 30, 2013 represent costs incurred with the current senior secured credit facility. These costs are being amortized over a five-to-seven year term, based on the maturity dates, as an adjustment to interest expense.

Deferred financing costs consist of the following: