Chapter 14 Assignments capital lease recorded? in substance? How is a capital lease recorded? At what amount is a MATCHING description. Match each of the following terms with its appropriate a. b. Captial lease. c.Deferred income taxes. d. Debenture bonds. e.Bond indenture. h. Term bonds. i. Callable bonds. j. Serial bonds. k. Convertible bonds 1. Registered bonds. m. Coupon bonds. . Mortgage. f. Premium. g. Discount. 1. A long-term debt secured by real property. 2. Result from using straight-line depreciatio n for financial reporting and an accelerated method to calculate income tax liability. 3.A contract that defines the rights, privileges, and limitations of the bondholders. 4. The excess of the face value over the issue price. 5. Issued on the basis of a corporation's general credit. 6. The bonds of an issue mature on different dates. 7. The issuer has the right to buy back and retire the bonds before maturity at a specified price, usually above face value. 2. The issuing organization keeps a record of the bondholders' names and addresses and pays them interest by check