Section 428 - Amortization of Debt Discount and ExpenseA. This account shall include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account shall be credited concurrently to account 181, Unamortized Debt Discount and Expense.B. This account shall be so kept or supported as to show the debt discount and expense on each class and series of long-term debt.