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Unamortized Premium
The portion of the bond premium that has not yet been amortized or allocated as an expense over the bond's life.
Straight-Line Method
A depreciation method that allocates an equal portion of the initial cost of an asset to each accounting period over its useful life.
Amortization
The process of gradually writing off the initial cost of an asset over a period.
Bondholders
Investors or entities that hold debt securities, especially bonds, issued by corporations or governments, entitling them to interest payments and the return of principal.
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