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5 Cards in this Set
- Front
- Back
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Amortization (asset) |
Allocating the cost of an intangible asset over a period of time. |
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Amortization (debt) |
Repayment of a loan principal over a period of time |
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Deferred |
Pospone |
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Stated rate |
Interest on the bond. Used to calculated the check payable and won't change |
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Unamortized Discount |
Contra account to bonds payable (it is the discount on bonds payable entry). Presented in the BS as a direct reduction from the face (par) value of the bonds to arrive at the bond's carrying value |
