When a company issues bonds, how are unamoritized bond discounts and premiums classified on the balance sheet? A. Bond discounts are classified as assets, and bond premiums are classified as contra-asset accounts. B. Bond discount are classified as expences, and bond premiums are classified as revenues. C. Bond premiums are classified as additions to, and bond discounts are classified as deductions from, the face value of bonds. D. None of these are correct