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Accrued Interest
Represents the interest that has accumulated over a period of time but has not yet been paid.
Bond Interest Expense
The cost incurred by an issuer of bonds for the interest payments made to bondholders.
Interest Payment
The amount paid by a borrower to a lender for the use of borrowed money, typically expressed as an annual percentage of the loan balance.
Stated Interest Rate
The interest rate explicitly mentioned in the contract of a debt instrument, not taking into account compounding or any additional fees.
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