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The Face Value of a Bond Payable Minus the Current

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The face value of a bond payable minus the current balance of the discount account plus the current balance of the premium account is the bond's carrying amount.


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NoSQL Databases

Databases designed to handle large volumes of data that don't fit the traditional table-based structure, focusing on flexibility, scalability, and high performance.

Unstructured Data

Unstructured data refers to information that doesn't have a pre-defined data model or is not organized in a pre-determined manner, making it difficult to process and analyze using traditional methods.

Database Schema

The structure that defines the organization, constraints, and relationships of data in a database.

Data Type

A data type is a classification that specifies the type of data that a variable or object can hold in programming languages.

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