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Accounting
Banking

Interest Expense

An expense that is charged to an entity' statement of income, specifically under financing expenses, reflecting the current period's cost...

Interest Cover

An analytical tool that measures the ability of a firm to pay its interest obligations. It relates operating profit to...

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,...