Examlex
The term 'relevant range' refers to the levels of activity within which the assumptions relative to cost behavior are valid.
Redeemed
The act of repaying or buying back something, such as repaying a loan, fulfilling a promise, or converting a financial security.
Unamortized Premium
The portion of the bond premium that has not yet been expensed to interest over the life of the bond.
Straight-Line Method
A depreciation technique which evenly spreads the cost of a fixed asset over its useful life.
Effective Interest Rate Method
A method of calculating the amortized cost of a bond and the periodic interest expense over the life of the bond.
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