The carrying value of a bond refers to its face value, plus any unamortized premiums or minus any unamortized discounts. We can quickly calculate a bond's carrying value with only a few pieces of ...

You can check the value of your savings bond through the TreasuryDirect website. Even if you have paper savings bonds, you can check your value online, as long as you have the issue date, bond series ...

Interest expense for discounted bonds includes amortized discount over the bond's term. Bonds issued at a premium reduce recorded interest expense by amortizing the premium. Bonds sold at face value ...

The market price of a bond is determined using the current interest rate compared to the interest rate stated on the bond. The market price of the bond comprises two parts. The first part is the ...

Savings bonds are a classic, conservative investment often gifted by parents and grandparents to their progeny. But savings bonds have more than sentimental value — they’re also worth real money. At ...

Bonds bought above face value add cost paid as "unamortized bond premium." Reduce premium annually to align bond's book value with redemption value at maturity. Consult tax advisor on premium tax ...

When investors purchase bonds, they do so primarily to generate income. The expected annual rate of return is called the current yield, and it is a function of the current price and the amount of ...

Calculating interest expense on a payable bond should be relatively straightforward, but then the accountants got involved. Generally accepted accounting principles, or GAAP, turn what is ordinarily a ...