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In determining the legality of a tying arrangement, there are two rele?vant markets to consider.
Accrued Interest
Interest that has been incurred but not yet paid, often related to bonds or loans.
Bond Issue Costs
The expenses associated with the issuance of bonds, including legal, accounting, underwriting fees, and other related costs.
Straight-Line Method
A method of calculating depreciation by evenly allocating the cost of an asset over its useful life.
Effective Interest Method
A technique used in accounting to allocate the interest expense or income of a financial instrument over its lifespan in a way that results in a constant rate on the carrying amount.
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