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One likely candidate for a "migraine generator" is the
Callable Bonds
Bonds that can be repurchased by the issuer before their maturity date at a specified call price.
Financing Corporations
Entities that provide financial support for businesses, typically through loans or equity investments.
Interest Expense
The cost incurred by an entity for borrowed funds, typically reported on the income statement as a non-operating cost.
Tax Purposes
Considerations or transactions carried out to comply with tax regulations or to optimize tax efficiency.
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