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bonds Bayabie is always recorded at tace value. Any daference in issue price is raflected...

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Accounting

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bonds Bayabie is always recorded at tace value. Any daference in issue price is raflected in a premaum or discount account. The straght -line method of amoituzabon provides equal amounts of amortcation over the life of the bond. nearest dotlar, if an arwount tiox dons not require an entry, leave it blank

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