Straight-line amortization allocates an equal amount of premium or discount to each interest period. lifetime average 直线摊销法是在各个存续期内平均分摊溢价或者折价。(产奶量)终生平均
However, instead of increasing interest expense, amortization of premium decreases interest expense. 但是,与利息费用的增加相反,溢价的摊销减少利息费用。
Research on New Amortization Method with the Premium or Discount of Bonds Probe into the Practical Rate Amortization in Bond's Premium Price and Conversion into Money 债券溢(折)价摊销新方法探讨债券溢折价实际利率摊销法的再探讨
The Amortization of Bond's Par Pricing upon Issues Research on New Amortization Method with the Premium or Discount of Bonds 关于公司债券折价溢价发行的摊销债券溢(折)价摊销新方法探讨