ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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ORIGINAL ISSUE DISCOUNT Definition
ORIGINAL ISSUE DISCOUNT is when a long-term debt instrument is issued at a price that is lower than its stated redemption value; the difference is called Original Issue Discount (OID).
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POSTULATE, in logic, is a proposition that is accepted as true in order to provide a basis for logical reasoning.
MATCHING PRINCIPLE see MATCHING CONCEPT.
