{"id":739,"date":"2022-05-10T10:45:11","date_gmt":"2022-05-10T14:45:11","guid":{"rendered":"http:\/\/woo.izisoluciones.com\/?p=739"},"modified":"2023-01-26T12:40:28","modified_gmt":"2023-01-26T16:40:28","slug":"how-can-i-calculate-the-carrying-value-of-a-bond","status":"publish","type":"post","link":"https:\/\/woo.izisoluciones.com\/index.php\/2022\/05\/10\/how-can-i-calculate-the-carrying-value-of-a-bond\/","title":{"rendered":"How Can I Calculate the Carrying Value of a Bond?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Financial Statements<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting for Bonds Issued at a Premium<\/a><\/li>\n<li><a href=\"#toc-2\">What Is the Carrying Value of a Bond?<\/a><\/li>\n<li><a href=\"#toc-3\">Horngren&#8217;S Financial And Managerial Accounting<\/a><\/li>\n<li><a href=\"#toc-4\">Definition of Bonds Payable<\/a><\/li>\n<li><a href=\"#toc-5\">How to Record Bonds Payable Accounting?<\/a><\/li>\n<li><a href=\"#toc-6\">3: Redeeming Bonds Payable<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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B8H7A\/YgdwOADA9wH7I3YAhwMAfB\/7w6XEjr1C88fX3chWjc1Xc51XYpW\/t+Qp7yFd3XVeQM1a46dfPfa1+uzCa9mk8MurV6sUcvXvjfHPv1M9BDhtY9sSm4JjzVhs+2Pok2H8latyp9dhx2bEDnX+I2Inq5jTcvAfaxT\/KneylH0vOMb\/B4f4q\/DGkvZlZ04cpXe8OX0qajKBM97rfKvzuj\/LrwWxs1TsIG4Ayr7fEpvCY2X8i1azD88Vx9\/8AVJqJCc2I3ao8x8XO2bFTtW3VSHz\/U311XKw1QIjXayw+zvJS5xPiS3plKcRO93\/3XVaT0r6SW1OF5XtmOfPKIBf+cX1IX+K69JE54\/FzitYp\/XlVUbWPXs9hcH9\/fpPl\/pean0C4MONbUtsso5VsVfESkeUrIq\/6jg\/NiN2qPOfFzvZ7\/IYueqxsd9R8d75lROtFRhpepmXKeTmBk\/586nEjiFwkhvSPSt1ZZsHoEKa3l52wFrWs5PeR\/n6csHaen\/CZu69lPIFOIvY0Q+1q2OgEX\/vd+PBoBibETvU+Y+LnUHJ978bAT9rtILGLe7NGSu+JYxWVno9VBU71Ovp\/QPXsrXYSQOV7KlSYqNUtkaedfXBbvjb5uwk50gDpiHW9PWlgbbt\/jKbefdSzBfgBGJnipVJr+j9rut7NAxVjL+RoELswKF6dsTEM6XOV3Y9DkLDGkteVumVY1Y5VNDVemKxkw\/5GA1yqWy9PMM0s0iQw1Vr5uwMQVmWg3F9aVkuvT9Vf8S91NgA4ARiR3iZ0bPT1mup4q\/RPrzEEGIHdhc7hafj0lNuYz+MdqaFlV7N77CEjCnOvlTsFMuurmcnDrBz+sViZyyzx2N9z07x\/qTYse5ldZ0HOKDYMWJjS6+OGX\/VeVNfZ84O7Cp2xomX8xT9\/n\/\/qVvun+bsBPNxVO9CXc9ONEkunWgc3aOdxxeJncxGpbL1ek5q35zK7eoHzvKcnXmyYzxnJ68HC+7PEzvZvbTYAGBbsWPGuGIck3E\/rufyHLXxN7+OmtiM2KHOv1HsyO54Xd\/Emyc353X1LL0jdtQ5pbKX12O\/Qm49dau0Yu6F\/y0HQ+wUruWMYictR\/dtrFshz1Kayu8dWW9jWd\/0iLvFx+v7F5Vv4\/2lNqv+dhPfBYINfb8lTobH1rxVafe0WJ\/wqIu\/Vk8s39mhzvMFZeEU3zN0gMNVVQpHjAF8qe9vEScvHouJvYidnbXO\/auenHE4xA4Q+I8YJ68ei4m9iB3A4RA7APg+9gfEDuBwAIDvY39A7AAOBwD4PvYHxA6FDwD4PmB\/bI7YweEAAN8H7I\/YARwOAPB9wP6IHcDhAADfx\/7YH7EDOBwA4PvYHxA7gMNBT8siijtdYeE7RXzHCN\/H\/oDYgZ0Lv1+fxlqLZjPOtCCmtf7WZz953yp2ti9PxM6ZG9th7aryGoPRAru3m70mnT5OrguYrqt1raUjaDcRO3CowrcXAj12T8L+YicN5P5KzXuInT3KE7Fz1sDv161OhCTioxc+lQsYGyujD+e5q9\/ThUCPslo5YgexA18hdp7GiuB\/AepnWlV4+j1a6XhM8yuf2tKnwDTopY3hkCbNLg\/IrXlHT6Hpk6SXb6u93nAesYLzP9Eg5U\/i8horrs9ZPVo3NiIvd9XpqfzSe\/LKt1R3YDvf78qhUsAYfukeqerReJ4fKYLE+ZUfIXYAsQObip2b2ZjPaWQglGnmxj9rWDMB0yJ2WvIW15RkbF2DyldFd6dn53Xc2vM4AmNKX1wpulSe1hP7+L8piqbGKEhn1BG\/fEt1Bzbz\/bF87\/cK4Wn01rT06vTlLfeV\/kfsAGIHPid27MY3f+DXDW4vSII0+X67sWwRO\/V5+9ecB1cnX080ifkJ862vPI9n22x\/ecjIL8+occptr+zacE\/u\/mLdgc18Xw1N+cKzdohJ+Uxa3ogdQOzA3mLnFg5JiQAoJi7qdAcUO2YXedqN7tynI3bu+aPrLEDWnsdIbzcg3qTRUnla5Tc3MLMta8o9uCfvnot1B7YVO3lds0RN\/Zwx7btdfnkvJWIHEDtwiJ4de3+pZ6eU5ow9O9ViJ\/1t7XlKPTsqXykyCuVZ1eD8nV9eR5huXc8O7OT7SlzoujPMD6srL11Pxdws9aYWc3YAsQNHFjvFV8XXiB0x7CLnrCwVO8Y1+\/NKVvTsrD6PSK\/u3+s9qSxPYZuhMdMNnuptCdO1zNk502cGvsz3hfiJ3jK0JyEXyrUgrngbCxA7cDCxYz+1yXkiy8TOU72N9JOJgaVix7jmLJC3iR13zs47zpPef\/e7GuaKvn1SKk\/xHZ7HQwmm6W0vPfrlpZNv7NkT2t23sRA\/+zW23ht24ndZl6UwqeoBsoapfr06g9gBxA7gcPBJLjacgO+\/GYYiib2IHcDh4PxahwnD+H6kde70xBF7ETuAw8GppQ7fvcH3AfsjdgCHAwB8H7A\/YgdwOADA97E\/IHYAhwMAfB\/7A2IHcDgAwPexPyB2gLIDAHwf+2NzxA6FDwD4PmB\/xA6FhsMBAL4P2B+xAzgcAOD7gP0RO4DDbYG3bhcAELexPzZH7FD4u+kTscCgs6oyYgeAxvb69p8WxRULpJqHxosATwv43lR+6cK7pTXNomOX7kPswLcFvN5Z9Qrby9fZQewAELfPaf\/XSvHWavCmCElEhIilfV7Og2O61l1p3bvo2KX7EDvwZQGvYs0l0euTHps\/tUxOP4mdYzxVAOD70Gz\/KrETxdPuby+92NeLJC9GRscu3YfYgW8LeL1DRw5gPbmM\/7tpB7EjxQ8rdgMQty8tdtI049\/3ezI9YIqBMu\/oXNGxS\/chduDrAl6r2lfOZPUK6WGsqDsXAN+HK4idbKhITQ9Ien0QO4gdHO6AYkdMwLspB5IT84w5O10eiB0A4vZFxY56oDNi60sMIXYQOzjc5monnrNT6zBZLw9iB4C4\/T1i5zWpOUw\/xMXhoZA5O4gdHG5zBkd13sYSDmIdqx0SsQNA3L6m2DHfeDJjWypuZH75vugtqvjYpfsQO\/ClAS9\/qyp33t5JXhPsHrOocb8vgdgBIG6f1P5q2D4fus9Eg\/w+mYyfwZus+T5nuKvi2MX7EDtAwAMAfB\/7G0+FhbdX3\/Lk+flzIHaAgAcA+D72t3XImo+tHucciB0g4AEAvo\/9AbEDOBwA4PvYHxA7gMMBAL6P\/QGxQ+EDAL4P2B+bI3ZwOADA9wH7f7fYYWNjY2NjY2M78kbPDkoXAPB9wP707FBoOBwA4PuA\/RE7gMMBAL4P2B+xAzgcAOD72B8uKHa6RcV2+fx0tqCaXD22WyV7wQJl7uKTfp7Waq\/9wpfTYm1hnnsVvlgxt4L+nh77rajin3+4Fzlh7WqfRAd4X2M7xTK96nbTsWYMtv0x9MlCjMwXEk6vY2GcR+wgds4jdv4quVw5W\/4\/Noz1S893jpM4TO+A9mq01sq08ykGBxz+j\/NE7LxP7CBuAMq+PwiHv5jUx604FoXHyrjXxzZHcITnimNk9uBotD3tcR6xg9h5i9hJG3qrsnYNU1eRI0We7quswJmjdekTx4qcsOKJZhYtfp6p2Iqc07LPMcROVC76SU2Wt11WY54\/Q1DMy8cv3\/wprksTnT8WO69gndaTsC5GPYTO\/QV1Wd\/LijoO8M7GtkLshMequCpipCNKVsVdddw74jxiB7HzMbFjNKSvBLLhqhEHIg\/pmC1O7Tl4Mc\/J8QrXu\/RaNhE7UblYPSulspJ5VqTp7WMHrGU9O+l9lK\/Pqqv192fVQ+teltRxgCOKHT2kpOpxa8wz4u79bjwYvCvOI3YQO58UO+5+o4FwG7l0nDftSXmTE+ihqjjP11O826uzXVfrUrHjl5tRDsWy0nkW06ghwXqxk88PSM6RBkxDrOnrSwNt2\/3puuwF\/8o6DnBUsTPFs6RX9H7X9T3u6S7EyEhQIXbgbGInG1oQE9Vqu\/kHoVHbC1Pj2\/cFAirqcm13+r3FTj7kYzTIxbJy8iyV7+807JX31qyZszMEZVk2xvWlZbj0\/lS9EfeysI4DHE3sCC8zenbaei1VjDSGpl5iCLEDpxY7wTBG4Sqq59dUOZw5j6iUpy927DxPLnaKZVXXsxMH2Dn9YrEzltXjsb5np3h\/UuxY97K4jgMcWOwYMbHlAc+Mkeq8qa8zZwc2FTvO3A8xLFEtdkbRUnyzpstX9TLkrz5Oeciho2goSb7V5d2nnYctdvw8Tyh2svsolZXXc1L75lRuTz9wlufszCI4nrOTl9WC+\/PETnYvLTYA2FbsmLGtKHbGCfe5M7j13IzJNb6dXUdNTEbsUOdXi53gbaqk677fp96AKTUQ4k0V02HkPA37tUjr+lynyNLc9HygIE9X7JTyPJHYScvFfRvrVsizlKbyO0fW21jWNz3ibvHx+v5F5dp4f8GQrP\/NJr4LBBv6vjmMan9iIz625q1Ku6fF+nRHXdy1emL5zg51ni8oO4Lm+kMIOFxVZXDEGMCX+v4W8fHiMZjYi9g5iNa5f8UTNA6H2AEC\/xHj49VjMLEXsQM4HGIHAN\/H\/oDYARwOAPB97A+IHcDhAADfx\/6A2KHwAQDfB+yPzRE7OBwA4PuA\/RE7gMMBAL4P2B+xAzgcAOD72B\/7I3YAhwMAfB\/7A2IHcDjoaVlEcacrLHyniO8Y4fvYHxA7sHPh9+vTbLhel3EFJ1oQ01p\/67OfvG8VO9uXJ2LnzI3tsHaVsbZguKZb5A\/RunVyEdFgbUXEDiB24H2F76xWf+iehP3FThrIP72afZvY2aM8ETtnDfx+3epESCI+euETrXaeZapWRh\/Oc1e\/pwuBHmW1csQOYge+Quw8jRXB\/wLUz7Sq8PR7tNLxmOZXPrWlT4Fp0EsbwyFNml0ekFvzjp5C0ydJL99We73hPGIF53+iQcqfxOU1Vlyfs3q0bmxEXu6q01P5pffklW+p7sB2vt+VQ6WAMfzSPVLVo\/E8P1IEifMrP0LsAGIHNhU7N7Mxn9PIQCjTzI1\/1rBmAqZF7LTkLa4pydi6BpWviu5Oz87ruLXncQTGlL64UnSpPK0n9vF\/UxRNjVGQzqgjfvmW6g5s5vtj+d7vFcLT6K1p6dXpy1vuK\/2P2AHEDnxO7NiNb\/7ArxvcXpAEafL9dmPZInbq8\/avOQ+uTr6eaBLzE+ZbX3kez7bZ\/vKQkV+eUeOU217ZteGe3P3FugOb+b4amvKFZ+0Qk\/KZtLwRO4DYgb3Fzi0ckhIBUExc1OkOKHbMLvK0G925T0fs3PNH11mArD2Pkd5uQLxJo6XytMpvbmBmW9aUe3BP3j0X6w5sK3byumaJmvo5Y9p3u\/zyXkrEDiB24BA9O\/b+Us9OKc0Ze3aqxU7629rzlHp2VL5SZBTKs6rB+Tu\/vI4w3bqeHdjJ95W40HVnmB9WV166noq5WepNLebsAGIHjix2iq+KrxE7YthFzllZKnaMa\/bnlazo2Vl9HpFe3b\/Xe1JZnsI2Q2OmGzzV2xKma5mzc6bPDHyZ7wvxE71laE9CLpRrQVzxNhYgduBgYsd+apPzRJaJnad6G+knEwNLxY5xzVkgbxM77pydd5wnvf\/udzXMFX37pFSe4js8j4cSTNPbXnr0y0sn39izJ7S7b2MhfvZrbL037MTvsi5LYVLVA2QNU\/16dQaxA4gdwOHgk1xsOAHffzMMRRJ7ETuAw8H5tQ4ThvH9SOvc6Ykj9iJ2AIeDU0sdvnuD7wP2R+wADgcA+D5gf8QO4HAAgO9jf0DsAA4HAPg+9gfEDuBwAIDvY39A7ABlBwD4PvbH5ogdCh8A8H3A\/ogdCg2HAwB8H7A\/YgdwOADA9wH7I3YAh9sCb90uACBuY39sjtih8HfTJ2KBQWdVZcQOAI3t9e0\/LYorFkg1D40XAZ4W8L2p\/NKFd0trmkXHLt2H2IFvC3i9s+oVtpevs4PYASBun9P+r5XirdXgTRGSiAgRS\/u8nAfHdK270rp30bFL9yF24MsCXsWaS6LXJz02f2qZnH4SO8d4qgDA96HZ\/lViJ4qn3d9eerGvF0lejIyOXboPsQPfFvB6h44cwHpyGf930w5iR4ofVuwGIG5fWuykaca\/7\/dkesAUA2Xe0bmiY5fuQ+zA1wW8VrWvnMnqFdLDWFF3LgC+D1cQO9lQkZoekPT6IHYQOzjcAcWOmIB3Uw4kJ+YZc3a6PBA7AMTti4od9UBnxNaXGELsIHZwuM3VTjxnp9Zhsl4exA4Acft7xM5rUnOYfoiLw0Mhc3YQOzjc5gyO6ryNJRzEOlY7JGIHgLh9TbFjvvFkxrZU3Mj88n3RW1TxsUv3IXbgSwNe\/lZV7ry9k7wm2D1mUeN+XwKxA0DcPqn91bB9PnSfiQb5fTIZP4M3WfN9znBXxbGL9yF2gIAHAPg+9jeeCgtvr77lyfPz50DsAAEPAPB97G\/rkDUfWz3OORA7QMADAHwf+wNiB3A4AMD3sT8gdgCHAwB8H\/sDYofCBwB8H7A\/Nkfs4HAAgO8D9v9uscPGxsbGxsbGduRtldgBAAAAOH3vDyYAAAAAxA4AAAAAYgcAAAAAsQMAAACA2AEAAABA7AAAAAAgdgAAAODb+Q+IPKRQFD4FUAAAAABJRU5ErkJggg==\" width=\"256px\" alt=\"the balance in premium on bonds payable\"\/><\/p>\n<p>The current maturities of long-term debt should be reported as current liabilities if they are to be paid from current assets. The carrying value is the face value of the bonds less unamortized bond discount or plus unamortized bond premium at the redemption date. A company may decide to retire bonds before maturity to reduce interest cost and remove debt from its balance sheet. A bond premium, like a bond discount, is allocated to expense in each period in which the bonds are outstanding. The difference between the issuance price and the face value of the bonds\u2014the discount\u2014represents an additional cost of borrowing and should be recorded as bond interest expense over the life of the bond.<\/p>\n<p>This results in a bond premium of $2,000 ($100,000 &#8211; $102,000). Appendix 10D at the end of this chapter discusses the criteria used to determine the accounting treatment for contingent liabilities and leases. One example of this practice is leasing assets without showing the assets <a href=\"https:\/\/simple-accounting.org\/where-is-the-premium-or-discount-on-bonds-payable\/\">the balance in premium on bonds payable<\/a> or related debt on the balance sheet. This ratio indicates the extent to which a company\u2019s debt could be repaid by liquidating its assets. Liquidity ratios measure the short-term ability of a company to pay its maturing obligations and to meet unexpected needs for cash.<\/p>\n<h2 id=\"toc-0\">Financial Statements<\/h2>\n<p>Assume that a corporation prepares to issue bonds  having a maturity value of $10,000,000 and a stated interest rate of 6%. However, when the 6% bonds are actually sold, the market interest rate is 5.9%.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"the balance in premium on bonds payable\"\/><\/p>\n<p>This example shows how to account for bonds issued at a premium. Solvency ratios, such as cash-basis interest coverage, are improved relative to the issuance of par bonds. The cash eventually required to repay  the obligations may become a significant burden. At the maturity date, the firm repays the face value of the bond. The treatment and effects of the last coupon payment are the same as those shown above.<\/p>\n<h2 id=\"toc-1\">Accounting for Bonds Issued at a Premium<\/h2>\n<p>An aged trial balance of accounts receivable may provide evidence on the adequacy of the allowance for uncollectible accounts. Liabilities are extended to the balance sheet section of the worksheet. Hearst Newspapers participates in various affiliate marketing programs, which means we may get paid commissions on editorially chosen products purchased through our links to retailer sites. This is because the full $100,000 is reported as a cash flow from financing. The interest expense of a discount bond increases over time due to the increasing carrying value.<\/p>\n<div style='border: black solid 1px;padding: 10px;'>\n<h3>FTSE 100 closes lower on renewed recession fears &#8211; Proactive Investors UK<\/h3>\n<p>FTSE 100 closes lower on renewed recession fears.<\/p>\n<p>Posted: Tue, 24 Jan 2023 16:45:00 GMT [<a href='https:\/\/news.google.com\/__i\/rss\/rd\/articles\/CBMieWh0dHBzOi8vd3d3LnByb2FjdGl2ZWludmVzdG9ycy5jby51ay9jb21wYW5pZXMvbmV3cy8xMDA0MTIzL2Z0c2UtMTAwLWNsb3Nlcy1sb3dlci1vbi1yZW5ld2VkLXJlY2Vzc2lvbi1mZWFycy0xMDA0MTIzLmh0bWzSAQA?oc=5' rel=\"nofollow\">source<\/a>]\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Financial Statements Accounting for Bonds Issued at a Premium What Is the Carrying Value of a Bond? Horngren&#8217;S Financial And Managerial Accounting Definition of Bonds Payable How to Record&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":{"0":"post-739","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-bookkeeping"},"_links":{"self":[{"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/posts\/739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/comments?post=739"}],"version-history":[{"count":1,"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/posts\/739\/revisions"}],"predecessor-version":[{"id":740,"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/posts\/739\/revisions\/740"}],"wp:attachment":[{"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/media?parent=739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/categories?post=739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/woo.izisoluciones.com\/index.php\/wp-json\/wp\/v2\/tags?post=739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}