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Bond Certificate
A physical document representing the investor's right to receive the principal and interest from a bond issuer.
Semiannual Interest
Interest that is calculated and paid twice a year, often on a bond or loan.
Bond Premium
The amount by which the market price of a bond exceeds its face value, usually occurring when the bond's interest rate is higher than the current market rate.
Straight-line Method
An accounting method of depreciating fixed assets where the asset's cost is evenly distributed over its useful life to allocate the expense of the asset over its lifespan.
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