溢價的攤提
amortization of premium
從收到的債券利息中扣除的費用，目的是抵消購買債券時所付的高於票面價值或到期價格的溢價。這種溢價可在發行債券的壽命期內逐步分期攤付，也可一次付清。
From bond interest received expense deduction, the purpose is to offset the purchase of bonds at a premium paid above par value or maturity price. Such a premium in the life of the bond issue gradual amortization, also a lump sum.