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Google Keyword Rankings for : amortizing debt discounts
1
Amortization of discount on bonds payable - AccountingTools
https://www.accountingtools.com/articles/what-is-the-amortization-of-discount-on-bonds-payable.html
The amortization of a bond discount involves amortizing the amount of the discount over the term of the bonds associated with the discount.
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https://www.accountingtools.com/articles/what-is-the-amortization-of-discount-on-bonds-payable.html
The amortization of a bond discount involves amortizing the amount of the discount over the term of the bonds associated with the discount.
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2
Amortizing Bond Discount Using the Effective Interest Rate ...
https://www.accountingcoach.com/bonds-payable/explanation/10
When a bond is sold at a discount, the amount of the bond discount must be amortized to interest expense over the life of the bond. Since the debit amount in ...
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https://www.accountingcoach.com/bonds-payable/explanation/10
When a bond is sold at a discount, the amount of the bond discount must be amortized to interest expense over the life of the bond. Since the debit amount in ...
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3
Amortizing Premiums and Discounts | Financial Accounting
https://courses.lumenlearning.com/wm-financialaccounting/chapter/amortizing-premiums-and-discounts/
Just like with a discount, the premium amount will be removed over the life of the bond by amortizing (which simply means dividing) it over the life of the bond ...
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https://courses.lumenlearning.com/wm-financialaccounting/chapter/amortizing-premiums-and-discounts/
Just like with a discount, the premium amount will be removed over the life of the bond by amortizing (which simply means dividing) it over the life of the bond ...
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4
What Is an Amortized Bond? How They Work, and Example
https://www.investopedia.com/terms/a/amortized-bond.asp
The effective interest method is an accounting practice used to discount a bond. This method is used for bonds sold at a discount or premium; the amount of ...
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https://www.investopedia.com/terms/a/amortized-bond.asp
The effective interest method is an accounting practice used to discount a bond. This method is used for bonds sold at a discount or premium; the amount of ...
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5
Premium/Discount Amortization Methodology Explained
https://www.debtbook.com/blog/premium-discount-amortization-methodology-explained
GASB No. 62 states that any original issue discount or premium on a bond be amortized over the life of the bond utilizing the “interest method” as stated below:.
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https://www.debtbook.com/blog/premium-discount-amortization-methodology-explained
GASB No. 62 states that any original issue discount or premium on a bond be amortized over the life of the bond utilizing the “interest method” as stated below:.
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6
Bond Discounts and Premiums Amortization
https://www.stock-analysis-on.net/Knowledge-Base/Bond-Discounts-and-Premiums-Amortization
Therefore, bond discounts or premiums have the effect of increasing or decreasing the interest expense on the bonds over their life. Under these conditions,it ...
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https://www.stock-analysis-on.net/Knowledge-Base/Bond-Discounts-and-Premiums-Amortization
Therefore, bond discounts or premiums have the effect of increasing or decreasing the interest expense on the bonds over their life. Under these conditions,it ...
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7
Amortization of discounts on certain acquired loans - eGrove
https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1192&context=aicpa_guides
3. This practice bulletin applies to loans and other debt securities, such as corporate or governmental bonds, notes, and loan-backed securities, ...
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https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1192&context=aicpa_guides
3. This practice bulletin applies to loans and other debt securities, such as corporate or governmental bonds, notes, and loan-backed securities, ...
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8
Amortization of Bond Premiums and Bond Discounts
https://www.universalcpareview.com/ask-joey/amortization-of-bond-premiums-and-bond-discounts/
Bonds that result in a premium or a discount should be amortized by either applying the effective interest method or the straight-line method. For your exam, it ...
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https://www.universalcpareview.com/ask-joey/amortization-of-bond-premiums-and-bond-discounts/
Bonds that result in a premium or a discount should be amortized by either applying the effective interest method or the straight-line method. For your exam, it ...
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9
1.2 Term debt - Viewpoint - PwC
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/financing_transactio_US/chapter_1_debt_instr_US/12_term_debt_US.html
In general, a discount or premium should be amortized using the interest method over the same period used to amortize debt issuance costs. ... The same is not ...
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https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/financing_transactio_US/chapter_1_debt_instr_US/12_term_debt_US.html
In general, a discount or premium should be amortized using the interest method over the same period used to amortize debt issuance costs. ... The same is not ...
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10
Original Issue Discount Debt (OID) on Bonds - Full Tutorial
https://breakingintowallstreet.com/kb/debt-equity/original-issue-discount-debt/
Companies call this “Extra Amortization” something like “Loss on Unamortized OID on Repayment,” and it's based on % Debt Principal repaid in the current year * ...
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https://breakingintowallstreet.com/kb/debt-equity/original-issue-discount-debt/
Companies call this “Extra Amortization” something like “Loss on Unamortized OID on Repayment,” and it's based on % Debt Principal repaid in the current year * ...
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11
Level 1 CFA® Exam: Amortizing Bond Discount or Premium
https://soleadea.org/cfa-review/bond-discount-premium-amortization
According to the straight-line method, the amount of the premium amortized in each year will be the same. To compute it, we have to divide the ...
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https://soleadea.org/cfa-review/bond-discount-premium-amortization
According to the straight-line method, the amount of the premium amortized in each year will be the same. To compute it, we have to divide the ...
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12
Amortized Bond - Overview, How It Works, Amortization Methods
https://corporatefinanceinstitute.com/resources/fixed-income/amortized-bond/
An amortized bond's discount is listed as a portion of the issuer's interest expenses on its income statement.
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https://corporatefinanceinstitute.com/resources/fixed-income/amortized-bond/
An amortized bond's discount is listed as a portion of the issuer's interest expenses on its income statement.
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13
26 CFR § 1.381(c)(9)-1 - Amortization of bond discount or ...
https://www.law.cornell.edu/cfr/text/26/1.381(c)(9)-1
§ 1.381(c)(9)-1 Amortization of bond discount or premium. (a) Carryover requirement. ... (b) Expense incurred upon issuance of bonds. ... (c) Purchase of bonds.
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https://www.law.cornell.edu/cfr/text/26/1.381(c)(9)-1
§ 1.381(c)(9)-1 Amortization of bond discount or premium. (a) Carryover requirement. ... (b) Expense incurred upon issuance of bonds. ... (c) Purchase of bonds.
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14
Amortization of Bond Premium - WallStreetMojo
https://www.wallstreetmojo.com/amortization-of-bond-premium/
The primary advantage of premium bond amortization is that it is a tax deduction in the current tax year. Suppose the interest paid on the bond is taxable. In ...
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https://www.wallstreetmojo.com/amortization-of-bond-premium/
The primary advantage of premium bond amortization is that it is a tax deduction in the current tax year. Suppose the interest paid on the bond is taxable. In ...
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15
Chapter 10 AMORTIZATION OF A BOND DISCOUNT/PREMIUM
https://www.cerritos.edu/dljohnson/_includes/docs/ACCT_101_Chapter_10_Amortization.pdf
Bond is a debt instrument. Bond is an investment. Increases interest expense. Increases interest revenue. Discount represents extra interest paid to bondholders.
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https://www.cerritos.edu/dljohnson/_includes/docs/ACCT_101_Chapter_10_Amortization.pdf
Bond is a debt instrument. Bond is an investment. Increases interest expense. Increases interest revenue. Discount represents extra interest paid to bondholders.
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16
Amortization Of Discount On Bonds Payable - Chegg
https://www.chegg.com/learn/accounting/accounting/amortization-of-discount-on-bonds-payable
Amortization of discount on bonds payable is the periodic adjustment that is made to the bond discount account over the life of the bond. Bond discount is a ...
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https://www.chegg.com/learn/accounting/accounting/amortization-of-discount-on-bonds-payable
Amortization of discount on bonds payable is the periodic adjustment that is made to the bond discount account over the life of the bond. Bond discount is a ...
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17
Concept 56: Effective Interest Rate Method and Amortization ...
https://ift.world/concept1/concept-56-effective-interest-rate-method-amortization-bond-discountspremiums/
The difference is added to the bond liability on the balance sheet, which leads to amortization of the discount. A firm issues $1 million bonds with a 5% coupon ...
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https://ift.world/concept1/concept-56-effective-interest-rate-method-amortization-bond-discountspremiums/
The difference is added to the bond liability on the balance sheet, which leads to amortization of the discount. A firm issues $1 million bonds with a 5% coupon ...
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18
Financing Fees: Debt Issuance Costs in M&A - Wall Street Prep
https://www.wallstreetprep.com/knowledge/debt-accounting-treatment-financing-fees/
6, Elements of Financial Statements, which states that debt issuance costs are similar to debt discounts and in effect reduce the proceeds of borrowing, thereby ...
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https://www.wallstreetprep.com/knowledge/debt-accounting-treatment-financing-fees/
6, Elements of Financial Statements, which states that debt issuance costs are similar to debt discounts and in effect reduce the proceeds of borrowing, thereby ...
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19
Bond Amortization Methods - Small Business - Chron.com
https://smallbusiness.chron.com/bond-amortization-methods-65942.html
A premium bond sells for more than par; discount bonds sell below par. Amortization is an accounting technique to adjust interest expenses over time for bond ...
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https://smallbusiness.chron.com/bond-amortization-methods-65942.html
A premium bond sells for more than par; discount bonds sell below par. Amortization is an accounting technique to adjust interest expenses over time for bond ...
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20
Original Issue Discount (OID) - Macabacus
https://macabacus.com/terms/original-issue-discount
If the bond is repaid early, before the OID has fully amortized, the issuing firm recognizes a loss because a liability recorded on the balance sheet at a ...
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https://macabacus.com/terms/original-issue-discount
If the bond is repaid early, before the OID has fully amortized, the issuing firm recognizes a loss because a liability recorded on the balance sheet at a ...
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21
Bonds Payable - Accounting Principles II - Cliffs Notes
https://www.cliffsnotes.com/study-guides/accounting/accounting-principles-ii/long-term-liabilities/bonds-payable
The carrying value will continue to increase as the discount balance decreases with amortization. When the bond matures, the discount will be zero and the ...
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https://www.cliffsnotes.com/study-guides/accounting/accounting-principles-ii/long-term-liabilities/bonds-payable
The carrying value will continue to increase as the discount balance decreases with amortization. When the bond matures, the discount will be zero and the ...
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22
What are the two methods of amortizing discount and premium ...
https://www.studysmarter.us/textbooks/business-studies/intermediate-accounting-kieso-16th/long-term-liabilities/q7q-what-are-the-two-methods-of-amortizing-discount-and-prem/
The two methods of amortizing discounts and premiums on bonds payable include the effective-interest method and the straight-line method.
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https://www.studysmarter.us/textbooks/business-studies/intermediate-accounting-kieso-16th/long-term-liabilities/q7q-what-are-the-two-methods-of-amortizing-discount-and-prem/
The two methods of amortizing discounts and premiums on bonds payable include the effective-interest method and the straight-line method.
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23
Amortization and Accretion
https://awgmain.morningstar.com/webhelp/glossary_definitions/fixed_income/amortization_accretion.htm
Tax-exempt (for municipal bonds). Must be amortized to maturity. Reduced cost basis to reflect amortization, not deductible to income ; Market Discount Bond.
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https://awgmain.morningstar.com/webhelp/glossary_definitions/fixed_income/amortization_accretion.htm
Tax-exempt (for municipal bonds). Must be amortized to maturity. Reduced cost basis to reflect amortization, not deductible to income ; Market Discount Bond.
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24
Why do you amortize bond discounts? - Quora
https://www.quora.com/Why-do-you-amortize-bond-discounts
An amortized bond is used specifically for tax purposes because the amortized bond discount is treated as part of a company's interest expense on its income ...
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https://www.quora.com/Why-do-you-amortize-bond-discounts
An amortized bond is used specifically for tax purposes because the amortized bond discount is treated as part of a company's interest expense on its income ...
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25
Effective-Interest Amortization Methods
https://www.principlesofaccounting.com/chapter-13/effective-interest/
The theoretically preferable approach to recording amortization is the effective-interest method. Interest expense is a constant percentage of the bond's ...
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https://www.principlesofaccounting.com/chapter-13/effective-interest/
The theoretically preferable approach to recording amortization is the effective-interest method. Interest expense is a constant percentage of the bond's ...
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26
Amortized Bond Premium - Master Tax Guide
https://answerconnect.cch.com/document/mtg01848bb5de7b58100081f300237de5959c03a/mastertaxguide/amortized-bond-premium
Premiums paid for tax-exempt bonds cannot be amortized. Instead, the premium reduces the basis of the bond ( Code Sec. 1016(a)(5)). See ¶1970 for rules for ...
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https://answerconnect.cch.com/document/mtg01848bb5de7b58100081f300237de5959c03a/mastertaxguide/amortized-bond-premium
Premiums paid for tax-exempt bonds cannot be amortized. Instead, the premium reduces the basis of the bond ( Code Sec. 1016(a)(5)). See ¶1970 for rules for ...
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27
Premiums and Discounts - A Refresher - FBLG
https://fbl.cpa/banking-library/accounting/premiums-and-discounts-a-refresher
After acquisition, the premium or discount represents an adjustment to the yield over the life of the subject asset. Premiums are amortized and discounts are ...
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https://fbl.cpa/banking-library/accounting/premiums-and-discounts-a-refresher
After acquisition, the premium or discount represents an adjustment to the yield over the life of the subject asset. Premiums are amortized and discounts are ...
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28
untitled - NYU Stern
https://people.stern.nyu.edu/pzarowin/chapter8.htm
In the effective interest method, interest expense = the effective interest rate x NBV of the bond; thus bond discounts and premia are amortized at this same ...
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https://people.stern.nyu.edu/pzarowin/chapter8.htm
In the effective interest method, interest expense = the effective interest rate x NBV of the bond; thus bond discounts and premia are amortized at this same ...
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29
Accretion and amortization | Taxes | Achievable Series 7
https://app.achievable.me/study/finra-series-7/learn/taxes-accretion-and-amortization
Accretion refers to bond investors paying an annual tax on bond discounts. Let's explore an example: An investor purchases a 5-year, $1,000 par, 6% corporate ...
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https://app.achievable.me/study/finra-series-7/learn/taxes-accretion-and-amortization
Accretion refers to bond investors paying an annual tax on bond discounts. Let's explore an example: An investor purchases a 5-year, $1,000 par, 6% corporate ...
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30
13.2 Compute Amortization of Long-Term Liabilities Using the ...
https://openstax.org/books/principles-financial-accounting/pages/13-2-compute-amortization-of-long-term-liabilities-using-the-effective-interest-method
Bonds Payable. As you've learned, each time a company issues an interest payment to bondholders, amortization of the discount or premium, if one exists, ...
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https://openstax.org/books/principles-financial-accounting/pages/13-2-compute-amortization-of-long-term-liabilities-using-the-effective-interest-method
Bonds Payable. As you've learned, each time a company issues an interest payment to bondholders, amortization of the discount or premium, if one exists, ...
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31
extinguishment of debt - nacubo
https://www.nacubo.org/-/media/Documents/Accounting/Accounting-Tutorials/Exinguishment-of-Debt-Tutorial.ashx
recognized since any discount, premium, and/or issuance costs will be fully amortized at the maturity date. Thus, the carrying amount of the debt will be ...
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https://www.nacubo.org/-/media/Documents/Accounting/Accounting-Tutorials/Exinguishment-of-Debt-Tutorial.ashx
recognized since any discount, premium, and/or issuance costs will be fully amortized at the maturity date. Thus, the carrying amount of the debt will be ...
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32
Pure Discount vs. Interest-Only vs. Amortization Loans
https://study.com/learn/lesson/pure-discount-vs-interest-only-amortization-loans-oveview-examples-uses.html
A pure discount loan, also known as a zero coupon loan, is a financial instrument in which no repayments are made on the loan until a set future ...
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https://study.com/learn/lesson/pure-discount-vs-interest-only-amortization-loans-oveview-examples-uses.html
A pure discount loan, also known as a zero coupon loan, is a financial instrument in which no repayments are made on the loan until a set future ...
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33
Account 428, Amortization of debt discount and expense. - eCFR
https://www.ecfr.gov/current/title-18/chapter-I/subchapter-U/part-367/subpart-H/subject-group-ECFR6884d712a2346de/section-367.4280
(a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account must ...
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https://www.ecfr.gov/current/title-18/chapter-I/subchapter-U/part-367/subpart-H/subject-group-ECFR6884d712a2346de/section-367.4280
(a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account must ...
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34
Discount on Bonds Payable: All You Need To Know [+Examples]
https://www.financetuts.com/bonds-payable-discount/
The unamortized debit balance in the Discount on Bonds Payable contra liability account will decrease as it is amortized (i.e., allocated) to Interest ...
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https://www.financetuts.com/bonds-payable-discount/
The unamortized debit balance in the Discount on Bonds Payable contra liability account will decrease as it is amortized (i.e., allocated) to Interest ...
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35
NOTE 6 – Reporting of Issuance of Long-Term Debt ...
https://fmx.cpa.texas.gov/fmx/pubs/afrrptreq/notes/index.php?menu=1§ion=note6&page=debt
GASB 65 paragraph 15, eliminates the amortization of issuance costs, except for prepaid insurance. A portion of the proceeds of long-term debt may be ...
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https://fmx.cpa.texas.gov/fmx/pubs/afrrptreq/notes/index.php?menu=1§ion=note6&page=debt
GASB 65 paragraph 15, eliminates the amortization of issuance costs, except for prepaid insurance. A portion of the proceeds of long-term debt may be ...
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36
Bond Issuers Amortization Software
https://www.fdssi.com/bondissuecosts.html
Bond Issuers Amortization Software for a file - Amortize premiums, discounts and issuance costs using effective interest method.
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https://www.fdssi.com/bondissuecosts.html
Bond Issuers Amortization Software for a file - Amortize premiums, discounts and issuance costs using effective interest method.
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37
1. Accounting for Bond Issuance, Bond Amortization, Interest ...
https://analystnotes.com/cfa-study-notes-accounting-for-bond-issuance-bond-amortisation-interest-expense-and-interest-payments.html
If the bond is issued at a discount, interest expense is always higher than coupon payment, and increases over time. In this case the interest expense has two ...
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https://analystnotes.com/cfa-study-notes-accounting-for-bond-issuance-bond-amortisation-interest-expense-and-interest-payments.html
If the bond is issued at a discount, interest expense is always higher than coupon payment, and increases over time. In this case the interest expense has two ...
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38
Amortizing the Bonds Discount or Premium - Finance Strategists
https://learn.financestrategists.com/explanation/shares-and-debentures/amortizing-the-bonds-discount-or-premium/
Regardless of the method that you apply as an accountant, the discount is amortized by debiting the Investment in Bonds account. The premium is ...
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https://learn.financestrategists.com/explanation/shares-and-debentures/amortizing-the-bonds-discount-or-premium/
Regardless of the method that you apply as an accountant, the discount is amortized by debiting the Investment in Bonds account. The premium is ...
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39
Corporate cost of debt: the issue of premium or discount bonds
https://www.aabri.com/manuscripts/10496.pdf
discount or premium amortization on the cost of debt capital to a corporation and extends material presented in popular finance and accounting textbooks.
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https://www.aabri.com/manuscripts/10496.pdf
discount or premium amortization on the cost of debt capital to a corporation and extends material presented in popular finance and accounting textbooks.
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40
CHAPTER 10 ACCOUNTING FOR LONG-TERM LIABILITIES
https://www.harpercollege.edu/academic-support/tutoring/subjects/pdf/ACC101-Chapter10new.pdf
o calculating and recording the bond interest payments o calculating and recording amortization of the discount or premium o retiring the bonds at maturity.
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https://www.harpercollege.edu/academic-support/tutoring/subjects/pdf/ACC101-Chapter10new.pdf
o calculating and recording the bond interest payments o calculating and recording amortization of the discount or premium o retiring the bonds at maturity.
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41
P1-19-9-201 Long-term Debt Journal Entries
https://www.dfa.arkansas.gov/images/uploads/accountingOffice/p1_19_9_201.pdf
(For the amount of Bond Proceeds less Bond Discount) ... Amortization of discount, premium, Issuance Costs or deferred loss on refunding:.
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https://www.dfa.arkansas.gov/images/uploads/accountingOffice/p1_19_9_201.pdf
(For the amount of Bond Proceeds less Bond Discount) ... Amortization of discount, premium, Issuance Costs or deferred loss on refunding:.
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42
CORRESP - SEC.gov
https://www.sec.gov/Archives/edgar/data/21175/000002117516000163/filename1.htm
... accretion and amortization of discounts and premiums on debt securities. ... when evaluating the accounting treatment for bond premiums and discounts, ...
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https://www.sec.gov/Archives/edgar/data/21175/000002117516000163/filename1.htm
... accretion and amortization of discounts and premiums on debt securities. ... when evaluating the accounting treatment for bond premiums and discounts, ...
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43
Interest on Investments, and Amortization of Premiums Paid ...
https://openscholarship.wustl.edu/cgi/viewcontent.cgi?article=5523&context=law_lawreview
premiums paid and accumulation of discounts allowed on bonds and ... amortized each year; whereas, if the bond be subject to call in five.
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https://openscholarship.wustl.edu/cgi/viewcontent.cgi?article=5523&context=law_lawreview
premiums paid and accumulation of discounts allowed on bonds and ... amortized each year; whereas, if the bond be subject to call in five.
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44
GAP 200.220, Amortization of Premium & Discount on Fixed ...
https://finance.duke.edu/accounting/gap/m200-220
These securities customarily have a stated interest rate payable periodically. Examples: first mortgage bonds, treasury notes, municipal bonds and corporate ...
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https://finance.duke.edu/accounting/gap/m200-220
These securities customarily have a stated interest rate payable periodically. Examples: first mortgage bonds, treasury notes, municipal bonds and corporate ...
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45
Certain debt securities' amortization period shortened
https://frv.kpmg.us/reference-library/2017/certain-debt-securities-amortization-period-shortened.html
FASB changes premium amortization period for certain callable debt securities ... not change the discount amortization period for purchased debt securities.
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https://frv.kpmg.us/reference-library/2017/certain-debt-securities-amortization-period-shortened.html
FASB changes premium amortization period for certain callable debt securities ... not change the discount amortization period for purchased debt securities.
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46
Bonds Issued at a Discount
http://kolibri.teacherinabox.org.au/modules/en-boundless/www.boundless.com/accounting/textbooks/boundless-accounting-textbook/reporting-of-long-term-liabilities-11/valuing-bonds-73/bonds-issued-at-a-discount-337-3758/index.html
When the bond is sold, the company credits the "bonds payable" liability account by the bonds' face value. · The amortization rate for the bond's discount ...
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http://kolibri.teacherinabox.org.au/modules/en-boundless/www.boundless.com/accounting/textbooks/boundless-accounting-textbook/reporting-of-long-term-liabilities-11/valuing-bonds-73/bonds-issued-at-a-discount-337-3758/index.html
When the bond is sold, the company credits the "bonds payable" liability account by the bonds' face value. · The amortization rate for the bond's discount ...
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47
Tax-Adjusted Duration for Amortizing Debt Instruments - JSTOR
https://www.jstor.org/stable/2331070
Moreover, for taxable institutions, bonds and amortizing instruments are even more dissimilar. The tax exposure of a bond's coupon payment stream is.
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https://www.jstor.org/stable/2331070
Moreover, for taxable institutions, bonds and amortizing instruments are even more dissimilar. The tax exposure of a bond's coupon payment stream is.
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48
What Are the Difference Between Annual Straight Line ...
https://www.fool.com/knowledge-center/annual-straight-line-vs-effective-interest-amortiz.aspx
This annual amortization amount is the discount on the bonds ($10,000) divided by the 10-year life of the bond, or $1,000 per year. Thus, the ...
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https://www.fool.com/knowledge-center/annual-straight-line-vs-effective-interest-amortiz.aspx
This annual amortization amount is the discount on the bonds ($10,000) divided by the 10-year life of the bond, or $1,000 per year. Thus, the ...
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49
Amortizing Bond Pricing and Valuation - FinPricing
https://finpricing.com/lib/FiAmortizingBond.html
An amortizing bond is a bond whose principal decreases due to repaying part of the principal along with the coupon payments while an accreting bond is a bond ...
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https://finpricing.com/lib/FiAmortizingBond.html
An amortizing bond is a bond whose principal decreases due to repaying part of the principal along with the coupon payments while an accreting bond is a bond ...
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50
EBITDA
https://materials.proxyvote.com/Approved/30219E/20120403/AR_127089/PDF/express-ar2011_0048.pdf
amortization of debt issuance costs and debt discounts and losses on debt extinguishment, and income taxes. Adjusted EBITDA is calculated in accordance with ...
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https://materials.proxyvote.com/Approved/30219E/20120403/AR_127089/PDF/express-ar2011_0048.pdf
amortization of debt issuance costs and debt discounts and losses on debt extinguishment, and income taxes. Adjusted EBITDA is calculated in accordance with ...
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51
Amortizing Bond Premiums/Discounts with the Straight-Line ...
https://www.bloombergprep.com/practice/cfa/10b/question/4b2517e/financial-statement-analysis-lm-4-fsa-8-non-current-long-term-liabilities-amortizing-bond-premiums-discounts-with-the-straight-line-method/
Amortizing Bond Premiums/Discounts with the Straight-Line Method ; Face Value, USD 1,000 ; Bonds Issued, 1,000 ; Coupon Rate, 5.0% ; Market Interest Rate, 4.5%.
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https://www.bloombergprep.com/practice/cfa/10b/question/4b2517e/financial-statement-analysis-lm-4-fsa-8-non-current-long-term-liabilities-amortizing-bond-premiums-discounts-with-the-straight-line-method/
Amortizing Bond Premiums/Discounts with the Straight-Line Method ; Face Value, USD 1,000 ; Bonds Issued, 1,000 ; Coupon Rate, 5.0% ; Market Interest Rate, 4.5%.
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52
49.0 - Accounting for Revenue Bonds
http://controller.iu.edu/compliance/fiscal-officer/sops/asop/asop-49.0
The Amortization of Premium/Discount, object code 4429 is reported on the same object level (Financial/Debt Services) as 4400 Interest Expense. Amortization of ...
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http://controller.iu.edu/compliance/fiscal-officer/sops/asop/asop-49.0
The Amortization of Premium/Discount, object code 4429 is reported on the same object level (Financial/Debt Services) as 4400 Interest Expense. Amortization of ...
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53
14.3 Accounting for Zero-Coupon Bonds
https://saylordotorg.github.io/text_financial-accounting/s17-03-accounting-for-zero-coupon-bon.html
The face value of a zero-coupon bond is paid to the investor after a specified period of time but no other cash payment is made. There is no stated cash ...
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https://saylordotorg.github.io/text_financial-accounting/s17-03-accounting-for-zero-coupon-bon.html
The face value of a zero-coupon bond is paid to the investor after a specified period of time but no other cash payment is made. There is no stated cash ...
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54
Why Amortize a Discount on Bonds? - PocketSense
https://pocketsense.com/amortize-discount-bonds-7822223.html
A bond discount occurs when an issuer sells a bond and receives proceeds from investors for less than the face value of the bond. By amortizing a bond discount, ...
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https://pocketsense.com/amortize-discount-bonds-7822223.html
A bond discount occurs when an issuer sells a bond and receives proceeds from investors for less than the face value of the bond. By amortizing a bond discount, ...
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55
14.4: Debt Retirement and Amortization - Math LibreTexts
https://math.libretexts.org/Bookshelves/Applied_Mathematics/Business_Math_(Olivier)/14%3A_Bonds_and_Sinking_Funds/14.04%3A__Debt_Retirement_and_Amortization
Meanwhile, the finance department reports that your company invested in marketable bonds purchased at a discount. This means your company will ...
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https://math.libretexts.org/Bookshelves/Applied_Mathematics/Business_Math_(Olivier)/14%3A_Bonds_and_Sinking_Funds/14.04%3A__Debt_Retirement_and_Amortization
Meanwhile, the finance department reports that your company invested in marketable bonds purchased at a discount. This means your company will ...
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56
Bond Accretion and Amortization - Fund Manager
https://www.fundmanagersoftware.com/help/dlg_bond_accretion.html
For bonds that are purchased at a discount, accretion occurs between the bond's purchase date and date of maturity. Similarly, bonds that are purchased at a ...
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https://www.fundmanagersoftware.com/help/dlg_bond_accretion.html
For bonds that are purchased at a discount, accretion occurs between the bond's purchase date and date of maturity. Similarly, bonds that are purchased at a ...
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57
FASB Standard Simplifies Presentation of Debt Issuance Costs
https://www.forvis.com/sites/default/files/2019-02/FASB-Standard-Simplifies-Presentation-of-Debt-Issuance-Costs.pdf
Current U.S. generally accepted accounting principles. (GAAP) require different presentation for debt discounts or premiums and debt issuance costs. Debt ...
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https://www.forvis.com/sites/default/files/2019-02/FASB-Standard-Simplifies-Presentation-of-Debt-Issuance-Costs.pdf
Current U.S. generally accepted accounting principles. (GAAP) require different presentation for debt discounts or premiums and debt issuance costs. Debt ...
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58
Amortization Calculator
https://www.calculator.net/amortization-calculator.html
When a borrower takes out a mortgage, car loan, or personal loan, they usually make monthly payments to the lender; these are some of the most common uses of ...
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https://www.calculator.net/amortization-calculator.html
When a borrower takes out a mortgage, car loan, or personal loan, they usually make monthly payments to the lender; these are some of the most common uses of ...
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59
Debt Security Amortization - Thomson Reuters
https://www.thomsonreuters.com/content/helpandsupp/en-us/help/checkpoint-tools/nonpublic-companies/debt_security_amortization.html
This template may be used to create amortization schedules for bonds, ... the security's par value, annual coupon rate, issue date, and maturity date.
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https://www.thomsonreuters.com/content/helpandsupp/en-us/help/checkpoint-tools/nonpublic-companies/debt_security_amortization.html
This template may be used to create amortization schedules for bonds, ... the security's par value, annual coupon rate, issue date, and maturity date.
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60
Study Objective 1 - Explain a Current Liability and Identify the ...
http://www.csun.edu/~nrd36607/files/chap10.htm
§ A bond premium, like a bond discount, is allocated to expense in each period in which the bonds are outstanding. This is referred to as amortizing the premium ...
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http://www.csun.edu/~nrd36607/files/chap10.htm
§ A bond premium, like a bond discount, is allocated to expense in each period in which the bonds are outstanding. This is referred to as amortizing the premium ...
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61
F11563 TIAA Brokerage Fixed Income Cost Basis Election
https://www.tiaa.org/public/pdf/forms/F11563.pdf
Alternative election: Pershing will not amortize the bond premium on taxable debt instruments. ELECTION 2 – MARKET DISCOUNT ACCRUAL METHOD (IRC SECTION ...
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https://www.tiaa.org/public/pdf/forms/F11563.pdf
Alternative election: Pershing will not amortize the bond premium on taxable debt instruments. ELECTION 2 – MARKET DISCOUNT ACCRUAL METHOD (IRC SECTION ...
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62
Chapter 2.7® - Balance Sheet Presentation of Bond Discount ...
https://www.accountingscholar.com/bond-discount-balance-sheet.html
Above is the bond amortization expense schedule graph showing the 6 interest payments of $30,000 each, the par value at maturity, the total amount repaid to ...
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https://www.accountingscholar.com/bond-discount-balance-sheet.html
Above is the bond amortization expense schedule graph showing the 6 interest payments of $30,000 each, the par value at maturity, the total amount repaid to ...
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63
Lesson 7: Periodic Repayment (Assessors' Handbook 505 ...
https://www.boe.ca.gov/info/tvm/lesson7.html
From the standpoint of the lender, a loan is an investment. In an amortized loan, the portion of the payment that is interest provides the lender a return on ...
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https://www.boe.ca.gov/info/tvm/lesson7.html
From the standpoint of the lender, a loan is an investment. In an amortized loan, the portion of the payment that is interest provides the lender a return on ...
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64
LO 12.2 Compute Amortization of Long-Term Liabilities Using ...
https://spscc.pressbooks.pub/financialaccounting2021v2/chapter/compute-amortization-of-long-term-liabilities-using-the-effective-interest-method/
Bonds Payable · Issued When Market Rate Equals Contract Rate · Issued at a Premium · Issued at a Discount.
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https://spscc.pressbooks.pub/financialaccounting2021v2/chapter/compute-amortization-of-long-term-liabilities-using-the-effective-interest-method/
Bonds Payable · Issued When Market Rate Equals Contract Rate · Issued at a Premium · Issued at a Discount.
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65
effective interest method - GAAP Logic
https://gaaplogic.com/the-interest-method/
2. Unamortized discount is carried over and amortized over the modified life of the debt so the effective interest rate changes. 3. Unamortized debt issuance ...
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https://gaaplogic.com/the-interest-method/
2. Unamortized discount is carried over and amortized over the modified life of the debt so the effective interest rate changes. 3. Unamortized debt issuance ...
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66
Publication 1212 (01/2022), Guide to Original Issue Discount ...
https://www.irs.gov/publications/p1212
For a covered security acquired with acquisition premium, enter the amount of acquisition premium amortization for the period the holder owned the debt ...
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https://www.irs.gov/publications/p1212
For a covered security acquired with acquisition premium, enter the amount of acquisition premium amortization for the period the holder owned the debt ...
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67
How the Amortization of a Bond Discounts the Indirect Method ...
https://www.sapling.com/10059582/amortization-bond-discounts-indirect-method-cash-flow
Therefore, accountants add the amount of bond discount amortization for each period to the coupon payment in cash to arrive at the actual interest expense for ...
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https://www.sapling.com/10059582/amortization-bond-discounts-indirect-method-cash-flow
Therefore, accountants add the amount of bond discount amortization for each period to the coupon payment in cash to arrive at the actual interest expense for ...
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68
What is Bond Amortization? | Learn More | Investment U
https://investmentu.com/bond-amortization/
If the bond sells at a discount, the business would amortize the discount amount over the life of the bond at the effective market rate. And if ...
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https://investmentu.com/bond-amortization/
If the bond sells at a discount, the business would amortize the discount amount over the life of the bond at the effective market rate. And if ...
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69
Original Issue Discount (OID) - AWS
https://youtube-breakingintowallstreet-com.s3.amazonaws.com/Original-Issue-Discount-Slides.pdf
Concept: Happens when a company issues Debt at a discount to par value, e.g., a bond is ... will be $10 in Cash Interest and $2 of OID Amortization per year.
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https://youtube-breakingintowallstreet-com.s3.amazonaws.com/Original-Issue-Discount-Slides.pdf
Concept: Happens when a company issues Debt at a discount to par value, e.g., a bond is ... will be $10 in Cash Interest and $2 of OID Amortization per year.
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70
Accounting Entries Related to Debt - WGFOA
https://www.wgfoa.com/wp-content/uploads/2019/05/2019-WGFOA-Debt.pdf
– Discount or premium to be amortized as interest expense over the life of the debt using the “interest” method. – In practice, most governments ...
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https://www.wgfoa.com/wp-content/uploads/2019/05/2019-WGFOA-Debt.pdf
– Discount or premium to be amortized as interest expense over the life of the debt using the “interest” method. – In practice, most governments ...
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71
What Does Unamortized Discount Mean? - Finance - Zacks
https://finance.zacks.com/unamortized-discount-mean-10872.html
An unamortized bond discount refers to the balance of a bond discount that remains to be amortized by the issuing firm over the bond's life until it matures ...
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https://finance.zacks.com/unamortized-discount-mean-10872.html
An unamortized bond discount refers to the balance of a bond discount that remains to be amortized by the issuing firm over the bond's life until it matures ...
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72
ch 10 accg quiz Flashcards - Quizlet
https://quizlet.com/250673505/ch-10-accg-quiz-flash-cards/
Amortizing a bond discount decreases interest expense. Amortizing a bond discount decreases the maturity value of the bonds. Reporting a bond discount on the ...
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https://quizlet.com/250673505/ch-10-accg-quiz-flash-cards/
Amortizing a bond discount decreases interest expense. Amortizing a bond discount decreases the maturity value of the bonds. Reporting a bond discount on the ...
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73
Amortizing Bond Premium Using Effective Interest Rate Method
https://www.bookstime.com/articles/amortizing-bond-premium-with-the-effective-interest-rate-method
Next step is to discount $100K back to the present using the present value of the single dollar amount table. It is the same period and interest ...
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https://www.bookstime.com/articles/amortizing-bond-premium-with-the-effective-interest-rate-method
Next step is to discount $100K back to the present using the present value of the single dollar amount table. It is the same period and interest ...
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74
Guide to Amortization: Definition, Benefits and Calculations
https://www.indeed.com/career-advice/career-development/amortization
Calculate the monthly payment: Accountants calculate monthly payments for this loan using the formula: Payment = loan amount / discount factor. Calculate the ...
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https://www.indeed.com/career-advice/career-development/amortization
Calculate the monthly payment: Accountants calculate monthly payments for this loan using the formula: Payment = loan amount / discount factor. Calculate the ...
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75
PeopleSoft Deal Management 9.1 PeopleBook
https://docs.oracle.com/cd/E27605_01/fscm91pbr2/eng/psbooks/fttr/htm/fttr08.htm
Define amortization functionality for interest rate physical (IRP) deals and ... Loans and Receivables: Indicates that the deal is a loan that is granted by ...
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https://docs.oracle.com/cd/E27605_01/fscm91pbr2/eng/psbooks/fttr/htm/fttr08.htm
Define amortization functionality for interest rate physical (IRP) deals and ... Loans and Receivables: Indicates that the deal is a loan that is granted by ...
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76
What is Straight Line Amortization? - Definition | Meaning
https://www.myaccountingcourse.com/accounting-dictionary/straight-line-amortization
The straight-line amortization method is the simplest way to amortize a bond or loan because it allocates an equal amount of interest over each accounting ...
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https://www.myaccountingcourse.com/accounting-dictionary/straight-line-amortization
The straight-line amortization method is the simplest way to amortize a bond or loan because it allocates an equal amount of interest over each accounting ...
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77
Interest and long-term bonds in the cash flow statement under ...
http://archives.cpajournal.com/old/08135756.htm
The discount is a liability valuation, and is amortized over the life of the bond issue to increase the liability and periodic interest expense. Accordingly, ...
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http://archives.cpajournal.com/old/08135756.htm
The discount is a liability valuation, and is amortized over the life of the bond issue to increase the liability and periodic interest expense. Accordingly, ...
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78
ASC 470 Simplified: Debt Modifications and Extinguishments ...
https://www.eisneramper.com/asc-470-re-blog-0220/
Unamortized debt issuance costs that were written off and any loan prepayment penalty incurred should be presented separately in the financial ...
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https://www.eisneramper.com/asc-470-re-blog-0220/
Unamortized debt issuance costs that were written off and any loan prepayment penalty incurred should be presented separately in the financial ...
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79
Keeping covenants: Getting debt ratios right
https://www.journalofaccountancy.com/issues/2018/jun/debt-covenant-ratios-fasb-standard.html
A 2015 change by FASB can affect debt covenant ratios and has the ... amortization of debt issuance costs and original issue discount ...).
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https://www.journalofaccountancy.com/issues/2018/jun/debt-covenant-ratios-fasb-standard.html
A 2015 change by FASB can affect debt covenant ratios and has the ... amortization of debt issuance costs and original issue discount ...).
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80
Non-Cash Interest Expense Definition: 114 Samples
https://www.lawinsider.com/dictionary/non-cash-interest-expense
Non-Cash Interest Expense means, with reference to any period, the amortization of debt issue cost and bond discount amortization with respect to this ...
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https://www.lawinsider.com/dictionary/non-cash-interest-expense
Non-Cash Interest Expense means, with reference to any period, the amortization of debt issue cost and bond discount amortization with respect to this ...
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81
Does amortization matter? Evidence from the syndicated loan ...
https://onlinelibrary.wiley.com/doi/full/10.1111/jfir.12269
This discount represents a decrease of $1.66 million in annual interest expenses. I also find that borrowers with higher fundamental volatility, ...
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https://onlinelibrary.wiley.com/doi/full/10.1111/jfir.12269
This discount represents a decrease of $1.66 million in annual interest expenses. I also find that borrowers with higher fundamental volatility, ...
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82
Purchased Loan Accounting for Financial Institution Acquisitions
https://www.claconnect.com/en/resources/articles/purchased-loan-accounting-for-financial-institution-acquisitions
The accretable discount is the difference between your expected cash flow and the fair value. The nonaccretable discount represents the ...
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https://www.claconnect.com/en/resources/articles/purchased-loan-accounting-for-financial-institution-acquisitions
The accretable discount is the difference between your expected cash flow and the fair value. The nonaccretable discount represents the ...
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83
Disclosure Debt Issuance Costs | ASU 2015-03
https://www.macpas.com/recent-fasb-release-concerning-the-disclosure-of-debt-issuance-costs/
Debt issuance costs were recorded on the balance sheet as deferred financing fees (an asset), while debt discounts and premiums were recorded as ...
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https://www.macpas.com/recent-fasb-release-concerning-the-disclosure-of-debt-issuance-costs/
Debt issuance costs were recorded on the balance sheet as deferred financing fees (an asset), while debt discounts and premiums were recorded as ...
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84
Bank Accounting Advisory Series 2022
https://www.occ.treas.gov/publications-and-resources/publications/banker-education/files/pub-bank-accounting-advisory-series.pdf
... for amortizing premiums and accreting discounts on HTM and AFS debt securities. ... Under this exception, the bank would amortize $3.
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https://www.occ.treas.gov/publications-and-resources/publications/banker-education/files/pub-bank-accounting-advisory-series.pdf
... for amortizing premiums and accreting discounts on HTM and AFS debt securities. ... Under this exception, the bank would amortize $3.
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85
The Effective Interest Method | CFA Level 1 - AnalystPrep
https://analystprep.com/cfa-level-1-exam/financial-reporting-and-analysis/effective-interest-method/
Typically, companies maintain the historical cost (sales proceeds) of bonds after issuance, and any discount or premium is amortized over the life of the ...
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https://analystprep.com/cfa-level-1-exam/financial-reporting-and-analysis/effective-interest-method/
Typically, companies maintain the historical cost (sales proceeds) of bonds after issuance, and any discount or premium is amortized over the life of the ...
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86
1. The amortization of a discount on an investment in bonds ...
https://www.bartleby.com/questions-and-answers/1.-the-amortization-of-a-discount-on-an-investment-in-bonds-measured-at-amortized-cost-a.-increases-/6479c6d9-ae17-42ca-bc89-be912810e226
1. The amortization of a discount on an investment in bonds measured at amortized cost A. Increases the carrying amount of the investment B. Is the excess of ...
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https://www.bartleby.com/questions-and-answers/1.-the-amortization-of-a-discount-on-an-investment-in-bonds-measured-at-amortized-cost-a.-increases-/6479c6d9-ae17-42ca-bc89-be912810e226
1. The amortization of a discount on an investment in bonds measured at amortized cost A. Increases the carrying amount of the investment B. Is the excess of ...
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87
Amortization of Debt Issuance Costs and Discounts | US GAAP
https://www.readyratios.com/usgaap/StatementOfCashFlowsIndirectDepositBasedOperations/12.html
Amortization of Debt Issuance Costs and Discounts. Amount of noncash expense included in interest expense to amortize debt discount and premium associated ...
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https://www.readyratios.com/usgaap/StatementOfCashFlowsIndirectDepositBasedOperations/12.html
Amortization of Debt Issuance Costs and Discounts. Amount of noncash expense included in interest expense to amortize debt discount and premium associated ...
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88
Chapter 10 - Financial Accounting
http://accounts.smccd.edu/nurre/online/chtr10fa.htm
Amortizing Bond Discount. To follow the matching principle, bond discount should be allocated to expense in each period in which the bonds are ...
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http://accounts.smccd.edu/nurre/online/chtr10fa.htm
Amortizing Bond Discount. To follow the matching principle, bond discount should be allocated to expense in each period in which the bonds are ...
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89
Bond Amortization, Interest Expense, and Interest Payments
https://financetrain.com/bond-amortization-interest-expense-interest-payments
Interest expense will be greater than the coupon payment. This is because the discount (Face value – Carrying value) is amortized over the life of the bond.
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https://financetrain.com/bond-amortization-interest-expense-interest-payments
Interest expense will be greater than the coupon payment. This is because the discount (Face value – Carrying value) is amortized over the life of the bond.
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90
How to Calculate Carrying Value of a Bond - wikiHow
https://www.wikihow.com/Calculate-Carrying-Value-of-a-Bond
› ... › Financial Bonds
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https://www.wikihow.com/Calculate-Carrying-Value-of-a-Bond
› ... › Financial Bonds
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91
Amortization (video) | Stocks and bonds - Khan Academy
https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/valuation-and-investing/v/amortization
› valuation-and-investing
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https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/valuation-and-investing/v/amortization
› valuation-and-investing
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92
How to Account for Discounted Bonds - Dummies
https://www.dummies.com/business/accounting/how-to-account-for-discounted-bonds/
Now, what about the interest expense and amortization of the bond discount? Going back to the facts, this bond pays $7,000 ($100,000 x .07) interest annually at ...
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https://www.dummies.com/business/accounting/how-to-account-for-discounted-bonds/
Now, what about the interest expense and amortization of the bond discount? Going back to the facts, this bond pays $7,000 ($100,000 x .07) interest annually at ...
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93
Original Issue Discount (OID) - TimeValue Software
https://www.timevalue.com/blog/original-issue-discount-oid
Those debt instruments that may have OID include zero coupon bonds ... the coupon interest and the amortization of the OID for tax purposes.
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https://www.timevalue.com/blog/original-issue-discount-oid
Those debt instruments that may have OID include zero coupon bonds ... the coupon interest and the amortization of the OID for tax purposes.
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94
Bond Amortization Schedule - Effective Interest Method
https://www.double-entry-bookkeeping.com/bonds-payable/bond-amortization-schedule/
A bond amortization schedule is used to calculate the amount of premium or discount on bonds to be amortized to the interest expense each ...
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https://www.double-entry-bookkeeping.com/bonds-payable/bond-amortization-schedule/
A bond amortization schedule is used to calculate the amount of premium or discount on bonds to be amortized to the interest expense each ...
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95
How To Record Journal Entries Correctly For Bonds Issued At ...
https://files.eric.ed.gov/fulltext/EJ1193288.pdf
The journal entries related to the amortization of the premium or discount associated with the issue of a bond and the corresponding interest ...
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https://files.eric.ed.gov/fulltext/EJ1193288.pdf
The journal entries related to the amortization of the premium or discount associated with the issue of a bond and the corresponding interest ...
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