Examlex
According to your text,
Bond Interest Expense
The cost incurred by an issuer of bonds due to the periodic interest payments made to bondholders.
Amortization
The process of gradually writing off the initial cost of an intangible asset over its useful life, reflecting its consumption or decline in value.
Bond Premium
The excess of a bond's market price over its nominal value.
Market Rate
The prevailing interest rate available in the marketplace for loans or investments of similar risk and maturity.
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