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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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