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Spencer Corporation Issued 30-Year Term Bonds at a Premium in 2013.Interest

Question 133

Multiple Choice

Spencer Corporation issued 30-year term bonds at a premium in 2013.Interest is payable semi-annually.Which of the following statements is true,assuming that the effective interest method of amortization is used for the bond premium?


A) Interest expense decreases each six-month interest period.
B) Interest expense as a percentage of the bond's book value changes from period to period.
C) Interest expense increases each six-month interest period.
D) Interest expense remains constant in amount for each interest period.

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