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What Is the Definition of the Following Term

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Short Answer

What is the definition of the following term:
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Definitions:

Issuing Corporation

The company or entity that offers its securities for sale to investors for the purpose of raising capital.

SEC

The U.S. Securities and Exchange Commission, a federal agency responsible for enforcing federal securities laws and regulating the securities industry, stock and options exchanges.

Bond Interest Expense

The cost incurred by an issuer of bonds due to the periodic interest payments made to bondholders.

Amortization

The process of gradually writing off the initial cost of an intangible asset over its useful life, reflecting its consumption or decline in value.

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