Examlex
What are the three basic steps involved in software reuse?
Discount on Bonds Payable
The gap between a bond's nominal value and its market price when the bond is traded at a price below its nominal value.
Carrying Value
The book value of an asset or liability, reflecting its original cost adjusted for factors such as depreciation or amortization.
Carrying Value
The net amount at which an asset or liability is reported in the financial statements, factoring in depreciation, amortization, and impairment charges.
Unamortized Discount
The portion of a bond's issue price that is below its face value and has not yet been expensed as interest over the life of the bond.
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