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64, Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements.
From corporate America's standpoint, this wellspring of capital provides businesses with an attractive alternative to inflexible bank debt, expensive senior notes and subordinated debt with sinking-fund requirements, and costly preferred stock.
The combined aggregate amount of maturities and sinking-fund requirements for all long-term borrowings must be disclosed for each of the five years following the date of the latest balance sheet presented.