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The structural imperatives approach to organization design follows a contingency perspective.
Effective Interest Rate Method
A method of amortizing the discount or premium on bonds payable that reflects the constant rate of interest over the life of the bond.
Amortization Schedule
An Amortization Schedule is a table detailing each periodic payment on an amortizing loan, including the amount of principal and the amount of interest that comprises each payment until the loan is paid off at the end of its term.
Bond Carrying Amount
The net value of a bond on a balance sheet, which may differ from its face value due to amortization or market changes.
Premium Amortization
The process of gradually reducing the premium paid on bonds purchased above their face value over the life of the bonds.
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