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Bond Interest Expense
The cost incurred by an issuer of bonds for the interest payments made to bondholders over a period.
Amortization
The process of spreading out a loan into a series of fixed payments over time or the gradual writing off of the initial cost of an intangible asset.
Bond Premiums
The amount by which the price of a bond exceeds its face value.
Discounts
Reductions in price offered to customers, often as an incentive to increase sales or prompt early payment.
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