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A new disorder in the Substance Use and Addictive Disorders chapter is
Par Value
The face value of a bond or stock as stated by the issuing company.
Semiannual
Occurring twice a year or every six months.
Effective Interest Method
An accounting method for calculating the interest income or expense on a bond or loan to reflect the actual economic rate over the financial instrument's expected life.
Interest Expense
An expense incurred from borrowing money, represented as the cost of interest for the borrowed funds.
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