Examlex
Inside-out planning:
Interest Expense
The cost incurred by an entity for borrowed funds over a period of time, typically expressed in terms of an annual percentage rate.
Market Interest Rate
The current rate of interest available in the market that borrowers must pay to obtain funds.
Carrying Value
The book value of assets and liabilities on a company’s balance sheet, often different from the market value.
Discount On Bonds
The difference between the face value of a bond and its selling price, when the bond is sold for less than its face value.
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