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单词 gain on retirement of bonds
释义

gain on retirement of bonds

Definition
When a company will make a move to recapture expired bonds, the company can record an increase on the balance sheet. The calculation is current value minus the price of the bond at the time of recall. For example, current value is $1,000 - $500 (price of bond) = $500 increase.
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更新时间:2025/3/14 14:49:32