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Buying back bonds at a discount accounting question


jawn619

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Say a company's debt is trading at 50 cents on the dollar. The company has a extra cash and wants to buy $100M worth of bonds for $50M. How does this transaction effect the three statements? I am thinking

 

 

CFI -$50M

Income statement - Gain on purchase  $50M

Balance Sheet - decrease in long term debt of $100M

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Say a company's debt is trading at 50 cents on the dollar. The company has a extra cash and wants to buy $100M worth of bonds for $50M. How does this transaction effect the three statements? I am thinking

 

 

CFI -$50M

Income statement - Gain on purchase  $50M

Balance Sheet - decrease in long term debt of $100M

 

Yes, the line item is usually called "Gain (loss) on debt extinguishment"

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