Match each of the following terms with its appropriate description. (8 points)

-A.B.C.D.E.F.G.H.I.J.K.L.M.	Result from using straight-line depreciation for financial reporting and an accelerated method to calculate income tax liability.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	A contract that defines the rights, privileges, and limitations of the bondholders.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	Issued on the basis of a corporations general credit.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	The excess of the face value over the issue price.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	A long-term debt secured by real property.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	The bonds of an issue mature on different dates.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	The issuing organization keeps a record of the bondholders names and addresses and pays them interest by check.
-A.B.C.D.E.F.G.H.I.J.K.L.M.	The issuer has the right to buy back and retire the bonds before maturity at a specified price, usually above face value.

A.	Mortgage.
B.	Deferred income taxes.
C.	Bond indenture.
D.	Discount.
E.	Debenture bonds.
F.	Serial bonds.
G.	Callable bonds.
H.	Registered bonds.
I.	Capital lease.
J.	Premium.
K.	Term bonds.
L.	Convertible bonds.
M.	Coupon bonds.