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Carrying Amount of an Asset

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

    Carrying Value of an Asset

    The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

      Bond Premium

      The amount by which the total interest cost associated with a bond issue is lower than the total interest payment....

        Bond Discount

        The amount by which the total interest cost associated with a bond issue exceeds the total interest payment. For example,...

          Carrying Value of a Liability

          The value at which a liability is recorded in the books of a business. It appears in the statement of...

            Carrying Value

            The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...