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  2. Accrued interest - Wikipedia

    en.wikipedia.org/wiki/Accrued_interest

    In finance, accrued interest is the interest on a bond or loan that has accumulated since the principal investment, or since the previous coupon payment if there has been one already. For a type of obligation such as a bond, interest is calculated and paid at set intervals (for instance annually or semi-annually). However ownership of bonds ...

  3. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    Accrued expenses have not yet been paid for, so they are recorded in a payable account. Expenses for interest, taxes, rent, and salaries are commonly accrued for reporting purposes. An income which has been earned but it has not been received yet during the accounting period.

  4. Original issue discount - Wikipedia

    en.wikipedia.org/wiki/Original_issue_discount

    In effect, selling a bond at a discount converts stated principal into a return on investment, or interest. The accurate determination of principal and interest is necessary in United States tax law to determine the basis of property and to determine whether an amount paid is deductible and includible as interest, or simply a nontaxable debt ...

  5. How do certificates of deposit work? Understanding CDs ... - AOL

    www.aol.com/finance/how-do-cds-work-220139365.html

    CD terms can range from three months to 10 years, after which you're paid back the money you deposited plus accrued interest compounded over the life of your term. You typically can’t withdraw ...

  6. Bond (finance) - Wikipedia

    en.wikipedia.org/wiki/Bond_(finance)

    The market price of a bond may be quoted including the accrued interest since the last coupon date. (Some bond markets include accrued interest in the trading price and others add it on separately when settlement is made.) The price including accrued interest is known as the "full" or "dirty price". (See also Accrual bond.)

  7. Mortgage interest deduction: What it is and what qualifies - AOL

    www.aol.com/finance/mortgage-interest-deduction...

    Let’s say that last year, you paid $26,000 in interest on your mortgage, which is about what you would pay if you were paying 2023’s median monthly interest payments. If your annual salary is ...

  8. Dirty price - Wikipedia

    en.wikipedia.org/wiki/Dirty_price

    The accrued interest reflects ten days' interest, or $2.00 = (7.2% of $1,000 * (10 days/360 days)). Thus $2.00 is being paid to the seller as compensation for his or her share of the upcoming interest payment on April 15.

  9. How to write off repayment of a business loan - AOL

    www.aol.com/finance/write-off-repayment-business...

    Interest on loans for overdue taxes or tax penalties unless you are a C-corporation. Interest paid on your original loan using a second loan cannot be used as a write-off. But the interest on the ...

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