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What is the current debate in the research literature on faking?
Unamortized Premium
The portion of a bond premium that has not yet been amortized or gradually written off over the life of the bond.
Installment Note
A debt instrument that requires a series of periodic payments (installments) of principal and interest over a specific period until the debt is paid off.
Present Value
The current value of a future sum of money or stream of cash flows given a specified rate of return, used in the discounting of future cash flows to understand their value in present terms.
Annual Payment
The amount of money that is paid once every year, either as an obligation, such as a loan repayment, or as part of a periodic agreement.
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