Accrued discount

Accrued discount

Interest that accumulates on savings bonds from the date of purchase until the date of redemption or final maturity, whichever comes first. Series A, B, C, D, E, EE, F, I, and J are discount or accrual bonds, meaning principal and interest are paid when the bonds are redeemed. Series G, H, HH, and K are income bonds, and the semiannual interest paid to their holders is not included in accrued discount.

Accrued Discount

The interest paid on a savings bond at redemption or maturity. Some savings bonds do not have coupons; their accrued discounts are paid in a single sum at redemption or maturity. That is, when the bond matures or is redeemed, the bondholder receives payment all at once, but receives nothing during the life of the bond. Other savings bonds do have coupons paid in semi-annual tranches; for these bonds, the accrued discount includes the amount in all these tranches plus the money, whether par or below par, received at redemption or maturity. See also: Accrued bond, Income bond.
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If you sell the debt or pay it off early, any gain in excess of the accrued discount may be considered capital if you're not a dealer in debt instruments.
If the holder does not report the accrued market discount until the bond matures or is sold, a ratable (straight-line) method is used to compute the accrued discount (Sec.
The Company incurred acquisition and operating expenses and accrued discount related to its insurance reserves of $3.
Whether you are offering invoice promotional discounts, deferred accrued discounts, cross order discounts, free goods, item upgrades, and/or special freight and prompt payment promotions, Advanced Pricing adds a personal touch that will distinguish your web site from all the others and keep customers coming back to yours.
and other taxes 4,425 3,569 Federal Income taxes payable 3,741 1,589 Accrued discounts 1,279 1,005 Current portion of long-term debt 587 0 Other accrued expenses 10,244 9,335 Current liabilities 41,338 33,611 Deferred Income taxes 436 0
taxes 4,211 3,211 Federal income taxes payable 1,061 88 Accrued discounts 826 786
taxes 4,297 3,422 Federal income taxes payable 0 71 Accrued discounts 589 635
taxes 3,569 2,730 Federal income taxes payable 1,589 1,736 Accrued discounts 1,005 948 Other accrued expenses 9,335 7,927 Current liabilities 33,611 28,717
taxes 3,422 2,891 Federal income taxes payable 71 231 Accrued discounts 635 502 Other accrued expenses 8,879 7,607 Current liabilities 29,916 24,166
taxes 2,991 2,642 Federal income taxes payable 86 141 Accrued discounts 1,407 1,376 Other accrued expenses 8,051 7,802 Current liabilities 27,028 25,306
taxes 2,730 2,719 Federal income taxes payable 1,736 1,493 Accrued discounts 948 1,048 Other accrued expenses 7,927 7,492 Current liabilities 28,717 26,345
taxes 2,891 3,275 Federal income taxes payable 231 1,020 Accrued discounts 502 552 Other accrued expenses 7,607 7,633 Current liabilities 24,166 25,788