Examlex
Provide the structure of cytidine 5'-monophosphate, a nucleotide consisting of a cytosine base, a ribose and a phosphate group.
Amortization
The gradual reduction of a debt or the spreading out of capital expenses for intangible assets over a specific period of time.
Bond Payable
A bond payable is a long-term liability where a borrower agrees to pay back a fixed amount of funds at a future date, along with periodic interest payments.
Interest Expense
The cost incurred by an entity for borrowed funds, represented as interest payments on debts such as loans, bonds, or lines of credit.
Discount
The excess of the face amount of bonds over their issue price or the excess of the par value of stock over its issue price.
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