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Which of the following is NOT a report view?
Interest Expense
This is the cost incurred by an entity for borrowed funds, and it is typically reported on the income statement as a non-operating expense.
Premium Account
An account credited with the amount by which a security is issued above its par value, featuring benefits or terms superior to those of standard accounts.
Unearned Liability
An obligation that arises when a business receives payment for goods or services that have not yet been delivered or performed, also known as deferred revenue.
Bonds Payable
A financial accounting term for the outstanding debt a company owes to bondholders, to be paid at a future date.
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