medium · Financial Accounting liabilities-bonds-payable

A company issues $1,000,000 par value of 5-year, 6% bonds when the market interest rate is 8%. Interest is paid semi-annually.

Using the effective-interest method, how will the interest expense in the second year compare to the interest expense in the first year?

  1. It will be lower because the market rate is likely to decrease after issuance.
  2. It will be higher because the carrying value of the bond increases over time.
  3. It will be lower because the principal is being paid down over time.
  4. It will be the same because the coupon rate is fixed at 6%.

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