N.Y. Comp. Codes R. & Regs. tit. 10 § 441.50
Current through Register Vol. 46, No. 50, December 11, 2024
The net amount yielded by the sale of a bond or class of bonds in excess of its face value. On the books and balance sheet of the issuer it appears as a deferred credit.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.50