Effective Interest Rate Method Amortization Schedule

Interest Payment

Effective Interest Rate Method Amortization Schedule

A Interest

Paid

B Interest Expense

C Amortization

D Unamortized

E Carrying Amount

A = Face Amt of Bonds * Contract Interest Rate B = Carrying Amt of Bonds * Effective Interest Rate C = Difference between A and B (positive value) D = Previous Balance of Unamortized Amount less current Amortization Amount E = Face Amt of Bonds less Unamortized Discount or plus Unamortized Premium

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