Examlex
In a multi-tiered network
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.
Interest Expense
Interest expense is the cost incurred by an entity for borrowed funds, including the cost of servicing or carrying debt.
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