Municipal bond discount amortization
[PDF File]Accounting Entries Related to Debt - WGFOA
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– Discount or premium to be amortized as interest expense over the life of the debt using the “interest” method. – In practice, most governments use straight-line amortization • Unamortized discounts and premiums reported as a deduction from or addition to the face amount of the debt. 31
[PDF File]New York State Department of Taxation and Finance Office ...
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New York State Department of Taxation and Finance Office of Counsel STATE OF NEW YORK ... his basis in out-of-state municipal bonds would include the premiums he paid at the bond ... taxable year. Furthermore, each year the basis in the bond must be reduced by the amortization amount for the year.
[PDF File]Market discount municipal bonds
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rules for the tax treatment of “market discount” municipal bonds. Although the 1993 Act did not place any new taxes on municipal bonds, it did change the rate at which taxes may be assessed. Previous to the 1993 Act, all accretion in the value of a bond purchased at a market discount was taxed as a capital gain at the time the bond reached
Guide to Bond Premium and Market Discount - TSCPA
interest. For market discount, the baseline amount is the Bond’s adjusted issue price. Bond premium and market discount arise because of market price changes. For example, a Bond’s value may decrease due to an increase in market interest rates or deterioration of the issuer’s credit quality.
[PDF File]Introduction to Bond Math - State Treasurer's Office
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Oct 02, 2008 · Introduction to Bond Math Presentation to CDIAC . Agenda. Agenda . I. What is a Bond? II. Key Concepts of Municipal Bonds III. Yield Curve IV. Fixed vs. Variable Rate Debt V. Amortization Structures VI. Key Calculations from a Bond Sale VII. Question and Answer . What is a Bond?
[PDF File]About Premium Municipal Bonds - MSRB
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nor a statement of MSRB policy nor an investment recommendation. If you have questions about premium municipal bonds, please consult your investment adviser and/or tax advisor. 4 Discount is the difference between the price paid for a bond and its par value or compound accreted value.
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