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Amortization of Municipal Bonds | Budgeting Money - The Nest
method used to amortize bond premium under GAAP) to amortize the bond premium semiannually Ultimately, he will report $599 of interest income from the bond. The amortization table below reflects the required calculations:
municipal bond amortization schedule

[DOC File]1._Some of the factors to be considered in determining ...
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+ Amortization of goodwill ($1,000,000/20 years) 50,000 - Income from municipal bonds (80,000) + Management fee for municipal bond investments 10,000 + Insurance premium on executives 15,000 - Insurance proceeds (250,000) Pre-tax income adjusted for permanent differences 245,000. Adjustments for temporary differences:
premium bond amortization schedule

[DOC File]FIXED INCOME SECURITIES
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To record premium amortization. 2008 Jan. 1 Interest Payable 15,000. Cash 15,000. To record payment of semiannual interest. Apr. 1 Premium on Bonds Payable 77* Interest Expense. 77. To record premium amortization. *Premium amortization for 3 months on reacquired bonds: $9,000 ( 1/3 ( 3/117 = $77 (rounded) 2008 Apr. 1 Bonds Payable 100,000
bond premium reduces interest income

Chapter 7
You would need to write a computer program to solve for the amortization schedule. However, there is a trick. As with the premium bond, all income is taxed in the year it occurs. Therefore, it must have the same yield as the premium bond and must have a yield of 14.29%. Therefore, the price of this bond …
accounting for bond premium amortization

Amortization of municipal bond premium