Assertion: debt instrument's interest | /r/CapableOf | accrue on the debt instrument
Facets:
value: for the taxable year
type: TEMPORAL
Source sentences:
text: A net negative adjustment first offsets the interest that accrued on the debt instrument for the taxable year based on the projected payment schedule.
text: The discount on these securities, that is, the difference between the purchase price and the redemption value at maturity, represents the interest that accumulates on these debt instruments.