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Total Liabilities
The combined amount of obligations a company owes to external parties, including loans, accounts payable, mortgages, deferred revenues, and accrued expenses.
Loss on Bond Redemption
The financial loss realized when a bond is redeemed before its maturity date for a price higher than its face value.
Premium on Bonds Payable
The amount by which the bond's selling price exceeds its face value.
Carrying Value
The book value of assets and liabilities on a company's balance sheet, reflecting the historical cost of assets minus accumulated depreciation.
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