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Term for identification: New Imperialism
Annual Interest Expense
The total amount of interest payments a company owes over the course of a year on any borrowed funds.
Premium On Bonds Payable
The excess amount by which bonds are sold over their face value, indicating investors’ willingness to pay more for certain bonds.
Bond Interest Expense
Bond interest expense is the cost incurred by an issuer of bonds for paying interest to the bondholders, typically recognized in the income statement.
Amortization
The gradual reduction of a debt over a period of time through regular payments that cover principal and interest.
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