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Since a bond premium carries a credit balance, the amortization will reduce the interest expense. The amortization of the bond discounts are recorded as follows: DR CR . Expenses - interest (amortization) $XXXX . Deferred bond discounts $XXXX
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KM Company issues a 10-year bond with a face value of $5,000,000 and stated interest rate of 8% on January 1, 2007 when the market rate was 10%. Interest is paid on June 30 and December 31 each year. Assume the effective interest method of amortizing bond premiums and bond discounts is used. The bond will sell for:
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Sep 26, 2010 · 27) Use of the effective-interest method in amortizing bond premiums and discounts results in A. a smaller amount of interest income over the life of the bond issue than would result from use of the straight-line method. B. a greater amount of interest income over the life of the bond issue than would result from use of the straight-line method. C.
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PRACTICE 12–13 BOND PREMIUMS AND DISCOUNTS ON THE CASH FLOW STATEMENT. Income Statement Adjustments Statement of. Cash Flows Sales $42,000 0 $42,000 Interest expense (4,650) Subtract Amortization of Bond Premium (350) (5,000) Net income $37,350 $37,000 1. Direct Method: Cash collected from customers $42,000
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[DOC File]Module 1 Instructor's Notes - Le Moyne College
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110. On January 1, 2011, Doty Co. redeemed its 15-year bonds of $2,500,000 par value for 102. They were originally issued on January 1, 1999 at 98 with a maturity date of January 1, 2014. The bond issue costs relating to this transaction were $150,000. Doty amortizes discounts, premiums, and bond issue costs using the straight-line method.
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95. On January 1, 2007, Kite Co. redeemed its 15-year bonds of $2,500,000 par value for 102. They were originally issued on January 1, 1995 at 98 with a maturity date of January 1, 2010. The bond issue costs relating to this transaction were $150,000. Kite amortizes discounts, premiums, and bond issue costs using the straight-line method.
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Amortizing Bond Premium Total bond interest expense is the interest payments less the bond premium. Premiums must be amortized over the life of the bond to report periodic interest expense incurred. Requires debiting Premium on Bonds Payable when Bond Interest Expense is recorded.(payment &/or accruals)
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GADOE Georgia Department of Education
Bond-for-Loan Swaps (Brady Bonds) Solutions for End-of-Chapter Questions and Problems: Chapter Sixteen ... It could also result in higher premiums on other trade instruments, such as letters of credit. ... Nonperforming loans are traded in the secondary markets at deep discounts …
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Amortized Bond Definition
S28. Use of the effective-interest method in amortizing bond premiums and discounts results in. a. a greater amount of interest income over the life of the bond issue than would result from use of the straight-line method. b. a varying amount being recorded as interest income from period to period.
amortizing a bond discount

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The bonds were issued for $9,390,000 to yield 10%, resulting in a bond discount of $610,000. Noble uses the effective-interest method of amortizing bond discount. Interest is payable annually on June 30. At June 30, 2013, Noble's unamortized bond discount should …
amortization of bond premium gaap

Amortizing bond premiums and discounts