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The original issue discount (OID) rules apply to all debt instruments with OID,except:
Expectations
Anticipated outcomes or behaviors that are envisioned in a specific context.
Innovative Changes
The introduction of new methods, ideas, or products to improve efficiency or outcomes.
Traditional Strategy
A method of planning and executing operations that relies on proven practices and historical success.
Credit for Success
Recognition or acknowledgment given to individuals or groups for their contributions to achieving successful outcomes.
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