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January 18th, 2022 
Long-term liabilities are liabilities that do not have to be paid in the current year. Long-term liabilities can be a long-term note or a mortgage and can also be created when the company issues bonds.
What are the various types of bonds and their characteristics?
Discuss and provide examples of bonds being issued at par, at a discount, and at a premium.
Explain the two methods to amortize the bond premium and discount.
Give example journal entries for the two different amortization methods.
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