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Extinguishment of debt -- United States; Debts, Public -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Principles Board, "Proposed APB opinion: Early extinguishment of debt;Early extinguishment of debt; Proposed APB opinion;Exposure draft (American Institute of Certified Public Accountants), 1972, June 15" (1972). Statements of Position. 348.