Accounting for Amortization of Bond Discounts and Premiums
This lecture covers the effective interest method of accounting for bond discounts and premiums. spreadsheets.google.com
Two tales of pension accounting
By Dan Walters
Major corporations that still maintain traditional defined-benefit pension plans are asking Congress to lower their pension trust fund contributions because, they say, extraordinarily low interest rates force them to sock away too much.
Therein lie two tales.
Corporations are required by law to periodically adjust their "discount rates" ― in effect, their assumptions of future pension fund earnings ― by tying them to corporate bond interest.
Discount rates vary a bit, but currently are in the 4 percent to 5 percent range and have been dropping because the Federal Reserve System has kept interest rates low as an economic stimulus.
When discount rates decline, the assumed values of pension funds also drop, thus requiring companies to put in more cash to maintain their capacity to pay future pensions.
General Electric, the Wall Street Journal reported,
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Accounting: Discount Allowed & Income Statement?
When preparing the income statement, where does Discount allowed go, is it deducted from the cost of goods sold, or as a selling and distribution expense or other expense?
Cheers.
Discount allowed to your customers is deducted from sales to arrive at net sales.
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Texas Instruments BAIIPlus Professional Calculator (TheNerds.net) Price: $53.99 Math functions include trigonometric calculations, natural logarithms, and powers. Calculator includes a black protective case and one lithium 2032 battery. Other functions are Net Future Value (NFV), Modified Internal Rate of Return (MIRR), Modified Duration, Payback and Discount Payback.... |
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Dex One Generates Strong EBITDA and Cash Flow in First Quarter The unamortized fair value adjustment resulting from fresh start accounting was $83.7 million at March 31, 2011. Net debt represents total debt less cash and cash equivalents on the respective date. Net debt – eliminating fair value discount eliminates |
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PHH CEO Discusses Q1 2011 Results - Earnings Call Transcript After accounting for the net present value discount on the future cash consideration and on negligible cost basis in this business, the recognized gain on sales were $68 million and is shown in other income. Although this gain is included in core |
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US Treasury Says $2 Trillion More Needed Just for 2011 Due to differing accounting standards, funding gaps for public and private funds are not directly comparable. The choice of discount rate is particularly important in calculating the funded status of a pension plan. Corporate DB plans are discounted |
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Problem-Asset Sales Heat Up As Capital Swells, Stigma Wanes And because the Financial Accounting Standards Board has allowed banks to ignore increased credit risk in those cash flows' discount rate, the resulting valuation is usually higher than a market-derived price. The effect, Selling said, |
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Nama report shows average 58% discount on loans average discount of 58%. The agency expects to acquire another €3.5bn in loans in the coming months. It has begun enforcement procedures against seven of the top 30 debtors, with negotiations ongoing with five of these. Because of accounting rules, |
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