Receivables—Nonrefundable Fees and Other Costs …

Receivables—Nonrefundable Fees and Other Costs Subsequent Measurement > Estimating Principal Prepayments 310-20-35-33 Assuming that an entity purchasesTo the extent that the amortized cost basis of an individual callable debt securitybond at a premium exceeds the amount repayable by the issuer at the earliest call date, the excess (that is, the

  Cost, Other, Fees, Receivable, Nonrefundable, Receivables nonrefundable fees and other costs