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bond interest expense

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

The amount of interest expense incurred during the time interval shown in the heading of the income statement that pertains to a company’s bonds payable. Bond interest expense also includes the amortization of the premium or discount on bonds payable and the amortization of the bond issue costs for the same period of time.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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