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When a Company Issues Bonds,how Are Unamortized Bond Discounts and Premiums

Question 27

Multiple Choice

When a company issues bonds,how are unamortized bond discounts and premiums classified on the balance sheet?


A) Bond discounts are classified as assets,and bond premiums are classified as contra-asset accounts.
B) Bond discounts are classified as expenses,and bond premiums are classified as revenues.
C) Bond premiums are classified as additions to,and bond discounts are classified as deductions from,the face value of bonds.
D) None of these are correct.

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