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The concept of present value
how much is a future amount worth today?

bonds issued at a premium
when bonds are issued at a premium.
the borrower repays less than the amount originally
received at the date of issuance.the premium represent a reduction in the
overall cost of borrowing. unlike bonds issued at a discount the interest expense associated

Bonds can be retired by
1. Exercising a call provision
2. Purchasing the bonds on the open market

Gains or losses incurred as result of retiring bonds should be reported as other
income or other expense on the income statement.
Loss Contingencies
An existing uncertain situation involving potential loss depending on whether some future event occurs.

Two factors affect whether a loss contingency must be accrued and reported as a liability
1. The likelihood that the confirming event resulting in the loss will occur.
2. Whether the loss amount can be reasonably estimated.