Discounting Refers to the Process of

Discounting refers to the process of

A) amortizing bonds discounts over the life of the bond.
B) applying the time value of money to current cash receipts.
C) removing interest from future cash receipts or payments.
D) recognizing a discount on bonds payable in the long-term liability section of the balance sheet.
E) issuing common stock at the present value of its future cash flows.