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Present Value Factor
A financial calculation used to determine the present value of a sum of money to be received in the future by accounting for time value of money.
Issue Price
The price at which new shares are offered to the public by a corporation during an issuance.
Effective-interest Amortization
A method of amortizing the premium or discount on bonds payable that reflects the periodic interest expense based on the bond's carrying value.
Interest Expense
Expenses related to the borrowing of money by an entity during a certain period.
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