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Social identity theory says that:
Interest
The cost of borrowing money or the return earned on an investment, typically expressed as a percentage.
Interest-Bearing Note
A debt instrument in which the issuer is obligated to pay a specified interest rate on the principal amount at regular intervals until maturity, in addition to repaying the principal.
Interest Expense
The cost incurred by an entity for borrowed funds; it is the price paid for the use of borrowed money, or, for corporations, the price paid for the use of borrowed capital.
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