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Theoretically, a bond payable should be reported at the present value of the interest discounted at Stated interest rate for both principal and interest Effective

Theoretically, a bond payable should be reported at the present value of the interest discounted at

Stated interest rate for both principal and interest

Effective interest rate for both principal and interest

Stated interest rate for principal and effective interest rate for interest

Effective interest rate for principal and stated interest rate for interest

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