Examlex
Progress notes for practitioners do NOT include which of the following elements?
Bond Carrying Value
The net amount at which a bond is reported on the balance sheet, calculated as the face value of the bond minus any unamortized discounts or plus any unamortized premiums.
Sold At A Discount
Refers to selling a product or service below its usual price or the issuing of bonds below their face value.
Bond Carrying Amount
The net value of a bond recorded on the issuer's balance sheet, which can differ from its face value due to amortization of any discounts or premiums and issuance costs.
Sold At A Discount
Refers to selling an asset or security for a price that is less than its face value or original purchase price.
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