BOND PREMIUM Definition

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BOND PREMIUM is the excess of the issue price over the face value of the bond.

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FAIR VALUE, under GAAP, is the amount at which an asset could be bought or sold in a current transaction between willing parties, other than in liquidation. On the other side of the balance sheet, the fair value of a liability is the amount at which that liability could be incurred or settled in a current transaction between willing parties, other than in liquidation.

NPPE is Net Property, Plant and Equipment.

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