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Discount Account
An account that represents the difference between a bond's face value and its selling price when it is sold at less than its face value.
Debt to Assets Ratio
A financial ratio that measures the percentage of a company's assets financed by creditors through debt, indicating the degree of financial leverage.
Total Debt
The sum of all liabilities, both current and long-term, that a company owes.
Long-Term Liabilities
Financial obligations of a company that are due beyond one year from the balance sheet date.
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