Match These Terms with Their Definitions

Match these terms with their definitions.
-the process used to determine the amount of interest to be recorded in each of the periods the liability is outstanding

A) bond
B) contract, coupon, stated rate
C) discount
D) effective interest rate method
E) face value, par value, principal
F) interest amortization
G) lease
H) lessee
I) lessor
J) leverage
K) long-term debt
L) market rate, yield
M) maturity
N) premium
O) straight-line method