"It is a business loan"

More details sure would help. Is there some reason you cannot be more forthcoming?

Acquired property? Buy inventory? Pay for improvements? Bought a vehicle or tools? Paid for a well to be drilled? Bought the rights to something?

For example:

Borrow to pay for Solar Panels means the costs are part of the asset.

Or, you state, "intangibles must be capitalized" But what is the intangible? Borrowed to buy Goodwill?

Then, you mention Commission, as in, bought Real Estate and took on a mortgage including needing to pay a real estate agent or buyer's agent or what?

Or, for your comment regarding debt instruments, did this person buy someone else's AR? As a Factoring agent?

Or, borrowed to pay off and get out of a lease?

Just borrowing money doesn't make the related costs of that loan Expense. It makes them whatever they are relative to that loan's purpose. Example:

Bought Real Estate to flip, so I needed the construction loan and incurred origination costs, an appraisal, and a build out projection, engineering, design fees, and there are commissions to pay = all part of the Other Asset as work in progress.