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Straight Lin

Face Value
$

1,000,000.00

Period

Contract rate
Interest to be paid
5
10.00%
10
5.00% $
50,000.00

Cash Borrowing
Cash payment to creditors:
Principal
Interest to be paid for 10 period
Cash payment to creditors:
Cash receipt from investors
Cash borrowing

$
$

1,000,000
500,000

Straight Line Method, Discount on Bond


Market price rate

Carrying Value (PV)

98.00% $

wing

1,500,000

980,000

520,000

980,000.00

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10

Interest to be paid

$
$
$
$
$
$
$
$
$
$

50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000

Interest to be
recorded
$
$
$
$
$
$
$
$
$
$

52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000

Discount
amortization
$
$
$
$
$
$
$
$
$
$

2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000

Unamortization
discount
$
20,000
$
18,000
$
16,000
$
14,000
$
12,000
$
10,000
$
8,000
$
6,000
$
4,000
$
2,000
$
-

Bond carrying
value
$
980,000
$
982,000
$
984,000
$
986,000
$
988,000
$
990,000
$
992,000
$
994,000
$
996,000
$
998,000
$
1,000,000

Straight Line Me
Face Value
$

Period

1,000,000.00

Contract rate Interest to be paid Market price rate


5
10.00%
10
5.00% $
50,000.00
102.00%

Cash Borrowing
Cash payment to creditors:
Principal
Interest to be paid for 10 period
Cash payment to creditors:

$
$

1,000,000
500,000
$

1,500,000

Cash receipt from investors

1,020,000

Cash borrowing

480,000

traight Line Method, Prmium on Bond


Carrying Value (PV)
$

1,020,000.00

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10

Interest to be paid

$
$
$
$
$
$
$
$
$
$

50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000

Interest to be
recorded
$
$
$
$
$
$
$
$
$
$

48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000

Premium
amortization
$
$
$
$
$
$
$
$
$
$

2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000

Unamortization
premium
$
20,000
$
18,000
$
16,000
$
14,000
$
12,000
$
10,000
$
8,000
$
6,000
$
4,000
$
2,000
$
-

Bond carrying
value
$
1,020,000
$
1,018,000
$
1,016,000
$
1,014,000
$
1,012,000
$
1,010,000
$
1,008,000
$
1,006,000
$
1,004,000
$
1,002,000
$
1,000,000

Interest Metho
Face Value
$

Period

1,000,000.00

Contract rate Interest to be paid


5
10.00%
10
5.00% $
50,000.00

Market rate
12.00%
6.00%

Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:

1,000,000
500,000
$

1,500,000

Cash receipt from investors

926,399

Cash borrowing

573,601

Interest Method, Discount on Bond


Carrying Value (PV)
$

926,399

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10

Interest to be paid

$
$
$
$
$
$
$
$
$
$

50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000

Interest to be
recorded
$
$
$
$
$
$
$
$
$
$

57,360
57,360
57,360
57,360
57,360
57,360
57,360
57,360
57,360
57,360

Discount
amortization
$
$
$
$
$
$
$
$
$
$

7,360
7,360
7,360
7,360
7,360
7,360
7,360
7,360
7,360
7,360

Unamortization
Dicount
$
73,601
$
66,241
$
58,881
$
51,521
$
44,161
$
36,800
$
29,440
$
22,080
$
14,720
$
7,360
$
0

Bond carrying
value
$
926,399
$
933,759
$
941,119
$
948,479
$
955,839
$
963,200
$
970,560
$
977,920
$
985,280
$
992,640
$
1,000,000

F4

Interest Method
Face Value
$

Period

1,000,000.00

Contract rate Interest to be paid


5
10.00%
10
5.00% $
50,000.00

Market rate
8.00%
4.00%

Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period
$
Cash payment to creditors:

1,000,000
500,000
$

1,500,000

Cash receipt from investors

1,081,109

Cash borrowing

418,891

Interest Method, Premium on Bond


Carrying Value (PV)
$

1,081,109

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10

Interest to be paid

Interest to be
recorded

Premium
amortization

$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$

50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000

41,889
41,889
41,889
41,889
41,889
41,889
41,889
41,889
41,889
41,889

8,111
8,111
8,111
8,111
8,111
8,111
8,111
8,111
8,111
8,111

Unamortization
premium
$
81,109
$
72,998
$
64,887
$
56,776
$
48,665
$
40,554
$
32,444
$
24,333
$
16,222
$
8,111
$
(0)

Bond carrying
value
$ 1,081,109
$ 1,072,998
$ 1,064,887
$ 1,056,776
$ 1,048,665
$ 1,040,554
$ 1,032,444
$ 1,024,333
$ 1,016,222
$ 1,008,111
$ 1,000,000

Straight line Meth


Face Value
$

Period

100,000.00

Contract rate Interest to be paid


10
8.00%
20
4.00% $
4,000.00

Market rate
9.00%
4.50%

Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:

100,000
80,000
$

180,000

Cash receipt from investors

93,496

Cash borrowing

86,504

Straight line Method, Discount on Bond


Carrying Value (PV)
$

93,496

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Interest to be paid

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000

Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,329

Discount
amortization
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
329

Unamortization
Dicount
$
6,504
$
6,179
$
5,854
$
5,529
$
5,204
$
4,879
$
4,554
$
4,229
$
3,904
$
3,579
$
3,254
$
2,929
$
2,604
$
2,279
$
1,954
$
1,629
$
1,304
$
979
$
654
$
329
$
-

Bond carrying
value
$
93,496
$
93,821
$
94,146
$
94,471
$
94,796
$
95,121
$
95,446
$
95,771
$
96,096
$
96,421
$
96,746
$
97,071
$
97,396
$
97,721
$
98,046
$
98,371
$
98,696
$
99,021
$
99,346
$
99,671
$
100,000

$ 6,504
$
325

F4

Interest Meth
Face Value
$

Period

100,000.00

Contract rate Interest to be paid


10
8.00%
20
4.00% $
4,000.00

Market rate
9.00%
4.50%

Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:

100,000
80,000
$

180,000

Cash receipt from investors

93,496

Cash borrowing

86,504

Interest Method, Discount on Bond


Carrying Value (PV)
$

93,496

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,207
4,217
4,226
4,237
4,247
4,258
4,270
4,282
4,295
4,308
4,322
4,336
4,352
4,367
4,384
4,401
4,419
4,438
4,458
$4,479

Interest to be paid

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000

Discount
amortization
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

207
217
226
237
247
258
270
282
295
308
322
336
352
367
384
401
419
438
458
$479

Unamortization
Dicount
$
6,504
$
6,297
$
6,080
$
5,854
$
5,617
$
5,370
$
5,111
$
4,841
$
4,559
$
4,265
$
3,957
$
3,635
$
3,298
$
2,947
$
2,579
$
2,195
$
1,794
$
1,375
$
937
$
479
$
-

Bond carrying
value
$
93,496
$
93,703
$
93,920
$
94,146
$
94,383
$
94,630
$
94,888
$
95,158
$
95,440
$
95,735
$
96,043
$
96,365
$
96,701
$
97,053
$
97,420
$
97,804
$
98,205
$
98,625
$
99,063
$
99,521
$
100,000

$6,504
$6,025

F4

Straight line Method,


Face Value
$

Period

100,000.00

Contract rate Interest to be paid


10
11.00%
20
5.50% $
5,500.00

Market rate
10.00%
5.00%

Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:

100,000
110,000
$

210,000

Cash receipt from investors

106,231

Cash borrowing

103,769

traight line Method, Premium on Bond


Carrying Value (PV)
$

106,231

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Interest to be Interest to be Premium to be


paid
recorded
amortized
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,197

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
303

Unamortized
Premium
$
6,231
$
5,919
$
5,607
$
5,295
$
4,983
$
4,671
$
4,359
$
4,047
$
3,735
$
3,423
$
3,111
$
2,799
$
2,487
$
2,175
$
1,863
$
1,551
$
1,239
$
927
$
615
$
303
$
-

Bond carrying
value
$
106,231
$
105,919
$
105,607
$
105,295
$
104,983
$
104,671
$
104,359
$
104,047
$
103,735
$
103,423
$
103,111
$
102,799
$
102,487
$
102,175
$
101,863
$
101,551
$
101,239
$
100,927
$
100,615
$
100,303
$
100,000

F4

6,231
$312

Interest Method, P
Face Value
$

Period

100,000.00

Contract rate Interest to be paid


10
11.00%
20
5.50% $
5,500.00

Market rate
10.00%
5.00%

Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:

100,000
110,000
$

210,000

Cash receipt from investors

106,231

Cash borrowing

103,769

Interest Method, Premium on Bond


Carrying Value (PV)
$

106,231

Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Interest to be
recorded

Interest to be
paid

Premium to be
amortized

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

5,312
5,302
5,292
5,282
5,271
5,259
5,247
5,235
5,222
5,208
5,193
5,178
5,162
5,145
5,127
5,108
5,089
5,068
5,046
5,024

5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500

188
198
208
218
229
241
253
265
278
292
307
322
338
355
373
392
411
432
454
476

Unamortized
premium
$
6,231
$
6,043
$
5,845
$
5,637
$
5,419
$
5,190
$
4,949
$
4,697
$
4,431
$
4,153
$
3,861
$
3,554
$
3,231
$
2,893
$
2,538
$
2,165
$
1,773
$
1,361
$
929
$
476
$
-

Bond carrying
value
$
106,231
$
106,043
$
105,845
$
105,637
$
105,419
$
105,190
$
104,949
$
104,697
$
104,431
$
104,153
$
103,861
$
103,554
$
103,231
$
102,893
$
102,538
$
102,165
$
101,773
$
101,361
$
100,929
$
100,476
$
100,000

$ 6,231
$ 5,755

F4

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