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Bond Interest Expense
The cost incurred by an issuer of bonds as a result of interest payments made to bondholders over the life of the bond.
Income Statement
A financial statement that shows a company's revenue and expenses over a specific period, resulting in a profit or loss.
Par
The face value of a bond or stock, representing the amount the issuer agrees to pay at maturity (for bonds) or the value attributed to a share for accounting purposes.
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