Examlex
Questions examining causal relationships between variables are framed with the focus being on the specific impact one variable causes on another variable.
Bonds Payable
A liability account that records the amounts a company owes to bondholders by the bond's maturity date.
Carrying Amount
The value of an asset or liability according to a company's balance sheet, factoring in depreciation or amortization.
Unamortized Discount
The portion of a bond discount that has not yet been expensed to interest expense over the bond's life.
Face Value
The nominal value printed on a financial instrument, like a bond or stock certificate, representing its worth at issuance or maturity.
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