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Rationalization is defined as
Interest Income
Interest income is the revenue earned from depositing funds in interest-bearing accounts, securities, or investments, where the yield comes in the form of interest payments.
Bond Premiums
The amount by which the market price of a bond exceeds its principal amount or face value, usually occurring when the market interest rate is below the coupon rate.
Interest Income
Income earned from deposit accounts or investments through the receipt of interest payments.
Fair Value
The estimated market value of an asset or liability, based on current conditions rather than historical cost.
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