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4 terms

Accounting

STUDY
PLAY
less than
The present value of a future amount is always _______ the future amount.
more valuable, same sum
An amount of money available today is considered ________ than the _______ that will not become available until a future date.
the present value of its future cash flows
A bond's issue price is equal to
interest-bearing
The liability for an______note payable is recorded at only the principal amount, rather than the sum of the scheduled future cash payments.