Long-term bond investments are reported on the balance sheet at their:

Name: Long-term bond investments are reported on the balance sheet at their:
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Long-term bond investments are reported on the balance sheet at their amortized cost, which is the cost of the investment adjusted for any premiums or discounts and reduced by any amortization of the premium or accretion of the discount. This method reflects the true economic cost of the investment over its remaining life.

Long-Term Bond Investments Are Reported on the Balance Sheet at Their