Examlex
In 1800, the transatlantic slave trade was reaching its peak, with nearly __________ enslaved Africans transported to the Americas each year.
Discount on Bonds Payable
The amount by which a bond's selling price is less than its face value or principal amount, typically reflecting market interest rates higher than the bond's coupon rate.
Issued at Face Value
A term indicating that a financial instrument, such as a bond, is sold for its original cost, not at a premium or discount.
Equipment
Tangible property used in operations, such as machinery and office equipment, which is not intended for sale.
Bond Payable
A long-term liability account that represents a promise to pay a series of payments over time and repay the principal amount at maturity.
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