Examples of Bond Issuance Costs in a sentence
Bond Issuance Costs, Discounts and Premiums Bond issuance costs, discounts and premiums are amortized over the lives of the respective bond issues using the interest method.
Beginning with the 2014-15 FY and pursuant to GASB Statement #65, Bond Issuance Costs, except any portion related to prepaid insurance costs, should be recognized as an expense in the period incurred.
Note: Beginning with the 2014-15 FY and pursuant to GASB 65, Bond Issuance Costs, except any portion related to prepaid insurance costs, should be recognized as an expense in the period incurred.
Bond Issuance Costs: The District amortizes bond issuance costs using the straight-line method over the life of the bonds.
Bond Discount and Bond Issuance Costs — Bond discount and bond issuance costs are amortized over the life of the related bond issue, using the effective yield method of amortization for bond discount and bond issuance costs.