When companies issue a bond, they do so with a par value and a coupon rate: the terms that dictate the yield of the bond for potential investors. However, once they reach the market, bonds can trade ...

A business uses amortization to spread the cost of an intangible asset over its useful life, or the life of the intangible asset in the business. An intangible asset is one without a physical presence ...

Amortizing your intangible assets is similar to depreciating your business vehicles and equipment. You deduct a fixed amount of the intangible asset's value every year for a set number of years. The ...

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 ...