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Una corporacin cancel una obligacin de bonos en circulacin cuatro aos antes del vencimiento. En ese momento haba un descuento no amortizado de $1600000. Para

Una corporacin cancel una obligacin de bonos en circulacin cuatro aos antes del vencimiento. En ese momento haba un descuento no amortizado de $1600000. Para extinguir esta deuda, la empresa tuvo que pagar una prima de rescate de $590 000. Ignorando las consideraciones del impuesto sobre la renta, cmo deben tratarse estos montos para fines contables?

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