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Author:Shohet, J.
Title:Questions on long-term debt
Journal:Journal of Accountancy
1988 : JUL, VOL. 166:1, p.90, 92, 94
Index terms:DEBT MANAGEMENT
DISCOUNTED CASH FLOW
MORTGAGES
Language:eng
Abstract:Questions and answers concerning the classification and amortization of forms of long-term debt. Unamortization bond discount. Discount on instalment notes to banks. Discount on chattel mortgage. Add-on interest. Indefinitely deferred payable. Placement fee when mortgage is refinanced. Transfer of contigently held notes to paid-in capital. Financial statement of "pay-any-day" loans. Allocation of payments for a lease capitalized at fair market value.
SCIMA record nr: 73946
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