Assertion: debt instrument's payment | /r/HasProperty | treated as a payment of oid
Facets:
value: to the extent of the oid
type: OTHER
Source sentences:
text: Except as provided in paragraph (a)(2) of this section, each payment under a debt instrument is treated first as a payment of OID to the extent of the OID that has accrued as of the date the payment is due and has not been allocated to prior payments, and second as a payment of principal.