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Under the Effective-Interest Method of Bond Discount or Premium Amortization

Question 29

Multiple Choice

Under the effective-interest method of bond discount or premium amortization, the periodic interest expense is equal to


A) the stated (nominal) rate of interest multiplied by the face value of the bonds.
B) the market rate of interest multiplied by the face value of the bonds.
C) the stated rate multiplied by the beginning-of-period carrying amount of the bonds.
D) the market rate multiplied by the beginning-of-period carrying amount of the bonds.

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