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Amortization
The process of spreading out a loan or intangible asset cost over its useful life.
Bond Discount
The variance between a bond's official value and the reduced price at which it is actually sold.
Present Value
Present value is a financial concept that describes the value of an expected income stream determined as of the date of valuation.
Lease Payments
Regular payments made by a lessee to a lessor in exchange for the right to use an asset, such as real estate or equipment.
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