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Interest Expense
Represents the cost incurred by an entity for borrowed funds, reflecting the interest payments on debt obligations during a reporting period.
Present Value Factors
These are factors used in financial formulas to determine the present value of future cash flows or income.
Market Rate
The prevailing interest rate available in the financial markets for a similar instrument or the going rate for goods or services in a certain market.
Issuance Price
Refers to the price at which a company's securities, such as stocks or bonds, are sold to investors when they are first made available.
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