N.Y. Comp. Codes R. & Regs. tit. 10 § 441.49
Current through Register Vol. 46, No. 50, December 11, 2024
The excess of the face amount of a bond or class of bonds over the net amount yielded from its sale. On the books and balance sheet of the issuer it appears as a deferred charge.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.49