Examlex
What is the controversy surrounding property taxes as a source for school funding?
Callable Bonds
Bonds that can be redeemed by the issuer before their maturity date at a predetermined call price.
Unamortized Discount
The portion of a bond discount that has not yet been amortized (expensed) over the life of the bond.
Carrying Amount
The value at which an asset is recognized on the balance sheet after deducting accumulated depreciation or amortization.
Premium On Bonds
The amount by which the price paid for a bond exceeds its face value, often due to interest rates being lower than the bond's coupon rate.
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