Current Attempt in Progress On January 1, 2020, Pronghorn Limited paid $527,149.25 for 12% bonds with a maturity value of $490,000. The bonds provide the bondholders with a 10% yield. They are dated January 1, 2020, and mature on January 1, 2025, with interest receivable on December 31 of each year. Pronghorn accounts for the bonds using the amortized cost approach, applies ASPE using the effective interest method, and has a December 31 year end.