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The total variation in the dependent variable Y is:
Issuance Costs
Expenses related to the distribution and sale of securities, including legal, accounting, and underwriter fees.
Effective Interest Amortization
Effective Interest Amortization is a method of calculating the amortization of a bond's premium or discount, taking into account the time value of money.
Interest Accrual
The accumulation of interest on a loan or investment over time, which has been earned but not yet paid.
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