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Focus groups are usually conducted only before planning and implementing a program.
Unamortized Discount
The portion of a bond's face value that has not yet been expensed as interest over time to reflect the bond being issued below its par value.
Redeemed
The act of paying off or buying back something, such as repaying a bond or exchanging a coupon for goods.
Gain On Redemption
The financial benefit gained when a debt instrument, such as a bond, is redeemed before its maturity at a value higher than its book value.
Discount On Bonds Payable
The difference between the face value of bonds and their selling price when sold for less than their face value.
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