The lower,center region on this figure is termed the: 
Definitions:
Book Value
Book Value is the value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus its depreciation.
Bond Issuance Costs
These are expenses that a company incurs when it issues bonds, including legal, accounting, and underwriting fees.
Premium Amortization
The process of gradually expensing the premium paid above a bond's face value over the remaining life of the bond.
Effective-interest Method
The effective-interest method is a technique used in amortizing the discount or premium on bonds payable, where the interest expense recorded over time corresponds to the bond's carrying value.
Q3: The computerized technique by which bone structures
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