Examlex
Process means doing something together with one or more other people.
Unamortized Premium
The portion of the premium paid over the par value of a bond that has not yet been expensed in the company's financial statements.
Carrying Amount
The book value of assets and liabilities on a company's balance sheet, calculated as the original cost minus any depreciation, amortization, or impairment costs.
Interest-Bearing Note
A debt instrument that specifies the amount borrowed, interest rate, and maturity date, obligating the borrower to pay interest.
Bond
A form of interest-bearing note used by corporations to borrow on a long-term basis.
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