Examlex
The accumulated earnings tax rate in 2016 is greater than the highest tax rate for a C corporation.
Periodic Bond Interest
Regular interest payments made to bondholders during the life of a bond.
Present Value
The current value of a future sum of money or stream of cash flows given a specified rate of return, used in discounting and investment appraisal.
Bond Discount Account
An accounting term representing the difference between the face value of a bond and its selling price when sold at less than its face value.
Serial Bonds
Bonds that mature at different intervals over a period of time, allowing the issuer to retire a portion of the bond issue at regular intervals.
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