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In the case where a surface is the primary datum feature, a diameter is the secondary datum feature at RMB, and a width is the tertiary datum feature at RMB, the datum reference frame consists of a plane and an axis with two planes passing through it.
Bond Issue
The process of offering bonds for sale to investors by an issuer as a method of raising capital.
Discount
A reduction in the normal cost or price of a product or service, or the amount by which a bond is sold below its face value.
Amortization
The process of spreading the cost of an intangible asset over its useful life, thereby reflecting its consumption, depletion, or expense recognition over that period.
Book Value
The value of an asset as recorded on the balance sheet, calculated as the cost of the asset minus accumulated depreciation.
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