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| amortization of discount (Amortization of discount reduces the balance in the contra account to bonds payable and results in an increase in carrying amount of bonds payable. | Bond amortization schedule is a table showing periodic interest expense, interest payment and amortization of discount or premium. Alexander Demidov) | |||
| discount amortization (ptraci) | |||
| unwinding of discount (E&Y LadaP) | |||