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Banking

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...