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AMORTIZATION OF PREMIUMAn accounting process by which the book value of a security purchased at a premium above par or the accreted value is decreased during the security’s holding period. The amortization reflects the decr [..]
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AMORTIZATION OF PREMIUMDefinition Charges made against the interest received on a debt in order to offset a premium paid for the debt. Thus, with each periodic payment, a debtor is not only paying back interest, but also pa [..]
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