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Bond Indenture
A legal contract between a bond issuer and bondholders, detailing the terms and conditions of the bond.
Straight-Line Amortization
A method of calculating the gradual reduction in the cost value of an intangible asset over its useful life in fixed, equal amounts.
Bond Discount
Bond Discount occurs when the bond's market price is below its face value, indicating that it was sold for less than its original value.
Issued
Refers to the number of shares that a corporation has sold to investors or otherwise put into circulation.
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