Examlex
If for every valid value of A the value of B is determined by the value of A,then B is functionally dependent on A.
Carrying Amount
The book value of an asset or liability, determined according to the relevant accounting standards.
Unamortized Discount
The portion of a bond's original issue discount (OID) that has not yet been amortized or expensed over the term of the bond.
Unamortized Premium
An unamortized premium refers to the remaining amount of a premium above the face value of a bond that has not yet been expensed over the bond's life.
Market Rate
The prevailing interest rate available in the marketplace for securities or loans at any given time.
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