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SLM

An acronym for straight line method; a method of depreciation that involves calculating depreciation or amortization by expensing an asset...

Straight Line Method

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

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,...