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The Employee Free Choice Act would make it more difficult for employers to prevent the formation of unions.
Bond Interest Expense
The cost associated with borrowing through bond issues, representing the periodic payments made to bondholders during the life of the bond.
Amortization of Bond Premium
The gradual expense recognition of the premium paid over par value for a bond over its life, reducing the bond investment value.
Discount on Bonds Payable
The shortfall between a bond's listed face value and the price it achieves in the market when it ends up selling for less than that face value.
Face Amount
The face amount is the nominal or dollar value printed on a financial instrument like a bond or insurance policy, representing the amount due at maturity or the coverage amount.
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