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Company A and Company B both issued $10 million in term bonds on the same day with the same maturity date. Yet, the beginning book

Company A and Company B both issued $10 million in term bonds on the same day with the same maturity date. Yet, the beginning book value of the reported liability differed between the companies - correctly. Why would the same bond amounts with the same maturity date be reported at differing amounts? How are bond prices computed?

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