APR is the cost of consumer credit as a percentage, spread out over the term of the loan.  It includes any charges payable directly or indirectly by the consumer and imposed directly by the creditor as an incident to or a condition of the extension of credit. It does not include any charge of a type payable in a comparable cash transaction.  Charges that are included in the APR calculation should be indicated as Prepaid Finance Charges* on the Good Faith Estimate.