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Unamortized Premium
The portion of the premium paid over the par value of bonds that has not yet been amortized or written off over the life of the bond.
Bonds Payable
A liability account that records the amounts a company owes to bondholders by the bond's maturity date.
Carrying Amount
The value of an asset or liability according to a company's balance sheet, factoring in depreciation or amortization.
Unamortized Discount
The portion of a bond discount that has not yet been expensed to interest expense over the bond's life.
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