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The correct name for CuO is
Gain or Loss
This refers to the financial result that occurs when the selling price of an asset differs from its original purchase price, either higher (gain) or lower (loss).
Bonds
Fixed income investment products that represent loans made by an investor to a borrower, typically corporate or governmental.
Effective Interest Method
A technique used in accounting for amortizing the cost of a bond premium or discount over the life of the bond in a way that results in a constant rate of interest over the period.
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