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amortization of premium
am·or·ti·za·tion of pre·mi·um


noun 
Definition:
 
charges to offset bond premium: reduction over time in the balance of the amount paid for a bond in excess of its face value
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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