An increase in a current asset Choose... An increase in a current liability Discount on Bonds payable is Accumulated depreciation is Choose... Making loans to other companies. Increases the interest expense for the issuer A contra liability account is a cash inflow issuing bonds for cash. Fixed assets A contra asset account is a cash outflow Decreases the interest expense for the issuer Separate capital and drawing accounts An example of a financing cash inflow Discount on Bonds payable Premium on Bonds payable Plant, property, and equipment are also called Choose... An example of an investing cash outflow Choose. . All partners have Choose. +