Examlex
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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.
Earnings Per Share
A measure of a company's profitability, calculated as net income divided by the number of outstanding shares.
Financing Plans
Strategies developed by a business to manage its financial resources, including how to raise and allocate capital.
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