Examlex
Nonprofit organizations do not use balance sheets.
Bond Issue
The method through which a corporation or governmental entity generates capital by issuing bonds to investors.
Selling Price
The amount of money a buyer pays to acquire a product or service from a seller.
Effective Interest Method
A method of calculating the amortized cost of a bond and of allocating interest income over the bond's life, reflecting the constant rate of interest over the period.
Bond Discounts
The divergence between the stated value of a bond and its decreased sale price.
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