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Carrying Amount
The recorded book value of an asset or liability in the financial statements, after accounting for depreciation, amortization, and impairment.
Bonds Issued
The total number of bonds that a company or government has sold to investors but has not yet redeemed.
Effective Interest Method
An accounting practice used to amortize bond premiums or discounts over the life of the bond in a way that reflects a constant rate of interest.
Straight-Line Method
A depreciation method that allocates an equal amount of the asset's cost to each year of the asset's useful life.
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