Examlex
A mole ratio is the ratio between the number of moles of any two species involved in the chemical reaction.
Bonds Payable
Long-term liabilities on a company's balance sheet, representing money owed to bondholders that must be repaid at a future date.
Bond Redemption
Bond redemption is the process of repaying the principal amount of a bond at or before its maturity date by the issuer.
Carrying Value
Also known as book value, it is the value of an asset as shown on the balance sheet, calculated as the original cost minus accumulated depreciation.
Premium on Bonds Payable
The additional amount over the face value for which bonds are sold, reflecting the market's perception of lower risk or higher interest compared to the market rate.
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