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OD implementation must begin with .
Original Contract Rate
The interest rate stated in a financial contract, such as a loan or bond, at the time of issuance.
Impaired Note Receivable
A note receivable that is doubtful to be collected due to the debtor's financial difficulties, necessitating an impairment loss to be recognized.
Contract Interest Rate
The agreed-upon rate of interest in a loan or lease contract, specifying how much interest will be paid on the principal amount.
Market Interest Rate
The prevailing rate of interest available in the market for securities of comparable risk and maturity, influencing how much interest is paid on bonds and loans.
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