Examlex
At maturity,the premium on bonds payable will have been amortized to zero,and the bonds carrying value will be the face value of the bond.
Imputed Interest Charge
An estimated interest rate used in transactions where no interest or an unrealistic interest rate is charged.
Equity Funds
Mutual funds that invest predominantly in stocks or equities, aiming for long-term capital growth.
Avoidable Interest
Interest costs that could be avoided if an entity did not make an expenditure for an asset under construction.
Construction Loan
A short-term loan used to finance the building of a home or another real estate project, with the property under construction serving as collateral.
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