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[DOC File]CHAPTER 14
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The effective interest method calculates interest expense using the effective interest rate (market rate), in this case, 6%. ... 2002. Bond issue costs were $24,000. Record the issuance. ... the stated face amount of the debt instrument is materially different from the cash sales price of the item or the current market value of the debt.
effective interest rate debt issuance costs

[DOC File]Weebly
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Hernandez has recorded amortization of the bond premium on the straight-line method (which was not materially different from the effective-interest method). On December 31, 2010, when the fair market value of the bonds was 96, Hernandez repurchased $1,000,000 of the bonds in the open market at 96.
what are debt issuance costs

Investor Overview | RH
Debt issuance costs attributable to the liability component are amortized to interest expense using the effective interest method over the term of the 2020 Notes, and debt issuance costs attributable to the equity component are netted with the equity component in stockholders’ equity.
effective interest method gaap

[DOC File]accountingreviewmaterials « Be a CPA with or without a ...
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Gonzalez has recorded amortization of the bond premium on the straight-line method (which was not materially different from the effective-interest method). On December 31, 2007, when the fair market value of the bonds was 96, Gonzalez repurchased $1,000,000 of the bonds in the open market at 96.
effective interest method of amortization

[DOC File]Publication No - NC
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Bond issuance costs, except for prepaid insurance costs, are expensed in the reporting period in which they are incurred. Prepaid insurance costs are expensed over the life of the debt. In fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period.
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[DOC File]1) Proceeds from an issue of debt securities having stock ...
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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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[DOC File]NOTES ON DEBT MANAGEMENT
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To determine effective interest cost of each bid: calc the bid’s effect upon the net interest cost (NIC) = average interest cost rate of a bond issue on the basis of simple interest; divide aggregate amount of bonds sold times average life of the issue – NIC has major drawback – treats a dollar of interest paid today in the same way as a ...
interest rate method of amortization

Investor Overview | RH
Debt issuance costs attributable to the liability component are amortized to interest expense using the effective interest method over the expected life of the 2020 Notes, and debt issuance costs attributable to the equity component are netted with the equity component in stockholders’ equity.
gaap debt issuance costs amortization

[DOC File]1._Some of the factors to be considered in determining ...
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The interest revenue recognized each period should be equal to the effective-interest revenue (effective-interest rate ( carrying value). This is accomplished by use of the effective-interest method. It is preferred over the straight-line method because it …
effective interest rate debt issuance costs

Effective interest method debt issuance costs