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Q: How do you report a loss on bond defeasance?
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Why do companies report a gain or loss when they repurchase their bonds?

Companies report a gain or loss when they repurchase their bonds because the book value may more/less than the amount that is used to repurchase (retire) a bond. There is no real economic gain or loss in the repurchase of bonds. This is because the perceived gain or loss is exactly offset by the present value of the future cash flow implications of the repurchase.


Why is the bond order for Nitrogen ion lower than the bond order for nitrogen atom?

The negativelly charged molecule would involve addition of electrons to anti-bonding orbitals so reducing bond order. The poitivelly charged molecule would involve the loss of electrons in bonding orbials again giving a reduction of bond order.


Why do ionic bond need to gain and loss electrons?

Because by definition, ionic bond is the force of attraction between positively charged cations and negatively charged anions. To form ions, atoms should be gained (resulting in anions) and lost (resulting in cations).


What is the bond order of Li2?

The bond order of Li2 is 2. As of 2018, the literature has not yet reached a consensus regarding the bond order of lithium. Several groups have reported values ranging from 1 to 2. A 2015 paper by K. C. Visweswara rao an D. P. Somasundaram in Physical Chemistry Chemical Physics reports a bond order of 2 based on molecular dynamics simulations. In 2017, the same authors published a follow-up paper in Journal of Physical Chemistry Letters, in which they report a bond order of 1 based on ab initio calculations. A 2017 paper by P. M. Roterman and coworkers in The Journal of Chemical Physics reports a bond order of 2 based on theory and experiment combined. In 2018, E. Duru and coworkers also report a bond order of 2 based on ab initio calculations in The Journal of Physical Chemistry C


Is a peptide bond a covalent bond?

Yes, a peptide bond is a covalent bond.

Related questions

Why do companies report a gain or loss when they repurchase their bonds?

Companies report a gain or loss when they repurchase their bonds because the book value may more/less than the amount that is used to repurchase (retire) a bond. There is no real economic gain or loss in the repurchase of bonds. This is because the perceived gain or loss is exactly offset by the present value of the future cash flow implications of the repurchase.


What is a notice of defeasance?

Technically, it's a substitution of collateralTwo common situation:With regards to bonds:The issuer places government backed securities in escrow, sufficient enough to repay all interest and principal on the initial bonds. The bond buyers are issued a notice of defeasance informing them that their bonds are now backed by the securities in escrow. This releases the issuer from any further obligation.With regards to mortgagesThe mortagage borrower replaces the original collateral (the home) with some other collateral. The bank then receives a notice of defeasance informing them that their original loan is now secured with something else, allowing the lender to do what he wants with the house


What is a defeasance?

A condition of termination of an estate which automatically brings the estate to an end if the condition is satisfied


A bond formed by the gain or loss of electrons from the outer electron shell?

Ionic bond


What document is initiated to report loss damage or destruction to equipment assets?

Report of Survey


Definition of restaurant profit and loss report?

A restaurant profit and loss report should include the costs of daily business, like staffing and foodstuffs. The breakdown of the report should list the costs before the markups for customers.


Have a rental property but taking a loss on the monthly rent Can you only deduct mortgage interest on taxes and not report loss?

If you are renting the property below market rates to a related party, you cannot report a loss. If the loss is because that's the best you could do in an arm's length transaction, then you can and should report the loss. In any case you must report the rental income you receive. If you elect for some reason not to show all of the expenses, there is no law that requires you to do so.


Can you deduct the loss to your mutual fund on your income taxes?

Not unless you sold (redeemed) the fund shares. If you are still hanging onto the shares, then there is no loss to report. When you sell the shares, you report the sale on Schedule D. It is too late to report a 2008 loss unless you sold the shares in 2008.


To build a report with a customer What does the word report mean in this sentence?

report means nothing in this sentence. The word you are looking for is rapport and it means a relationship or bond with the customer.


Why is it important to report software piracy?

It's important to report software piracy because it protects copyright holders intellectual property. The loss or theft of software can result in a loss of economic funds from the copyholders, and even to a loss of jobs.


Name of bond between glucose molecules to form a polymer?

Glycosidic Bond. For example, in a disaccharide, two monosaccharides form a glycosidic bond with the loss of water.


Are FDIC bank accounts safe?

Only up to $250,000 per account and you must report any loss to the bank within 60 days or they are not liable for your loss and will not file a police report since they wont be filling for insurance loss