Bonds Payable Should Be Reported as a Long-Term Liability in the Balance

Bonds payable should be reported as a long-term liability in the balance sheet of the issuer at:

A) Current market price.
B) lower-of-cost-or-market.
C) Issue price, excluding any accrued interest at purchase date.
D) Issue price less any unamortized bond premium or plus any unamortized discount.
E) Issue price plus any unamortized bond premium or less any unamortized discount.