Examlex
The densest, coldest clouds are called _____________.
Carrying Amount
The balance of the bonds payable account (face amount of the bonds) less any unamortized discount or plus any unamortized premium.
Unamortized Discount
The portion of a bond's face value that has not yet been expensed as interest over time to reflect the bond being issued below its par value.
Redeemed
The act of paying off or buying back something, such as repaying a bond or exchanging a coupon for goods.
Gain On Redemption
The financial benefit gained when a debt instrument, such as a bond, is redeemed before its maturity at a value higher than its book value.
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