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If bonds sell at a premium, the interest expense recognized each year will be greater than the stated interest rate.
Entity
An individual, company, organization, or system that has a distinct, separate existence for legal or business purposes.
Data Dictionary
A collection of definitions of data elements; data characteristics that use the data elements; and the individuals, business functions, applications, and reports that use these data elements.
Attribute
An attribute or element considered inherent or typical of an individual or entity.
Internet of Things
A network of physical objects embedded with sensors, software, or other technologies for the purpose of connecting and exchanging data with other devices and systems over the internet.
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