Examlex
Describe when to use a summary report and briefly describe the possible functions. Include a discussion on how to create a summary report.
Carrying Value
The book value of an asset on a company’s balance sheet, calculated as the original cost minus accumulated depreciation.
Bonds
Long-term debt securities issued by corporations or government entities that pay periodic interest until maturity, at which point the face value is repaid.
Bond Premium
The extra amount by which a bond's market price exceeds its face value.
Annual Interest Expense
The total amount of interest payments a company owes over the course of a year on any borrowed funds.
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