Examlex
Describe the conceptual systems design phase and identify the elements of conceptual design specifications.
$100,000 Bond
A debt instrument issued by a corporation or government entity, with a principal amount of $100,000, to raise funds from investors.
Premium
An amount paid in addition to a standard price or rate, or the amount above par value for a security.
Bond Interest Expense
The cost incurred by an issuer of bonds for the interest payments made to bondholders over a period.
Amortization
The process of spreading out a loan into a series of fixed payments over time or the gradual writing off of the initial cost of an intangible asset.
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