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When issuing a bond at a premium and using the effective - interest amortization method, the calculation for the amount of premium amortization is the

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When issuing a bond at a premium and using the effective - interest amortization method, the calculation for the amount of premium amortization is the difference between the cash paid and the A. carrying amount of the bond B. face value of the bond C. current market value of the bond D. calculated interest expense

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