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If activity-based costing is used, electricity usage would be an example of a
Coupon Rates
The interest rate on a bond, determining the periodic interest payment to the bondholder.
Market Rates
are the prevailing interest rates or prices for services, securities, or commodities in the open market.
Premium
The amount paid for an insurance policy or the amount by which a bond or stock sells above its face value.
Par
Par value, often referred to simply as "par," is the face value of a bond or the stock value stated in the corporate charter, not necessarily its market value.
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