Examples of Unamortized Premium in a sentence
Amounts credited to this account shall be charged concurrently to account 225, Unamortized Premium on Long-Term Debt.B. This account shall be so kept or supported as to show the premium on each class and series of long-term debt.429.1 Amortization of gain on reac- quired debt—Credit.A. This account shall include the am- ortization of the gains realized from re- acquisition of debt.
Professional Qualifications of Teachers Teacher EvaluationsUnder contract with our bargaining units all staff are evaluated on a regular basis.
In stating the balance sheet, the total of the debit balances remaining in those accounts having debit balances shall be reported under Account 140, Unamortized Debt Discount and Expense, and the total of the credit balances remaining in those accounts having credit balances shall be reported under Account 240, Unamortized Premium on Debt.
The premium will be recorded in Account 225, Unamortized Premium on Long-Term Debt, the discount will be recorded in Account 226, Unamortized Discount on Long-Term Debt - Debit, and the expense of issuance shall be recorded in Account 181, Unamortized Debt Expense.
Amounts credited to this account shall be charged concurrently to account 225, Unamortized Premium on Long-Term Debt.