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Sealy Corporation reported the following line items in its statement of cash flows for the nine months ended August 30, 2009:(Amortization of discount on secured

Sealy Corporation reported the following line items in its statement of cash flows for the nine months ended August 30, 2009:(Amortization of discount on secured notes- 351,000;Amortization of debt issuance costs and other-2,925,000)In British Airways' financial statements, Note 28: Long-term borrowings describes the company's long-term debt. Neither of the two items above is reported in the financial statements of British Airways, and neither is likely to appear there in the future. Why

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