Examlex
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Interest Method
A way of calculating interest where the amount of interest recognized over a period varies and applications could include accounting for bonds or loans.
Straight-Line Amortization
A method of systematically reducing the carrying amount of an intangible asset over its useful life.
Bonds Sold
Refers to bonds that have been issued by an entity and purchased by investors, representing a loan from the investors to the entity.
Bond Payable
A long-term liability where the borrower is obliged to pay back a specified sum of money at a future date, including interest payments.
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