The coupon rate a company pays on a bond is the most obvious cost of debt financing, but it isn't the only cost of financing. The price at which a company sells its bonds -- and the resulting premium ...

European Fintech Payhawk explains that a business can use different types of amortization schedules, but the most common and straightforward type is the “straight-line method.” As noted in a blog post ...

If you issue a bond at other than its face, or par, value, you must amortize the difference between the issue price and par. A premium bond sells for more than par; discount bonds sell below par.