| 释义 |
unamortized bond discount Unamortized bond discountPar value of a bond less the proceeds received from the sale of the bond, less whatever portion has been amortized.Unamortized Bond DiscountThe difference between the face value of a bond and the price below face value at which it is issued, less any interest that has already been amortized. Issuers of original discount bonds are required to keep a record of the unamortized bond discount.unamortized bond discount When a bond is originally sold at a discount from par value, the difference between the par value and the proceeds from selling the bond that has not yet been assessed as an interest expense to the borrower. A firm issuing a bond at below par value must charge off the difference to interest expense throughout the issue's life. Unamortized bond discount is the portion of the discount that has not yet been shown as an expense. Also called bond discount. |