Examlex
Which of the following should not be classified as a current asset?
Market Rate
The prevailing interest rate available in the marketplace for securities, loans, and deposits.
Coupon Rate
The interest rate on a bond, representing the annual interest payment made by the bond issuer relative to the bond's face value.
Amortization
The gradual reduction of a debt or the spreading out of the cost of an intangible asset over its useful life.
Discount
A reduction from the usual cost of something, often applied to encourage sales or offered to certain groups.
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