And when accounting for bond amortization, you will debit the interest expense side and credit the discount on bonds payable side if the bonds payable experienced a discount. As a result, your overall interest expense will increase, while the net book value of the bonds payable account will dec...
The bondholder does not have to amortize the market discount that arises from all tax-exempt bonds purchased prior to May 1, 1993. Taxation of bond discounts and premiums * Almost all of the plan participants are inactive, in which case the employer should amortize the transition amount over ...
Account for basic bonds payable transactions by the straight - line amortization method. 通过直线法摊销的应付债券交易的基本账户。—— 给力词典精选 4. Recognized one year´s amortization of discount on 40 - year bonds payable. 确认40年期的应付债券当年摊销的折价。—— 给力词典精选 5. EBITDA...