HOMELv002 When a bond is issued at a discount, how does the carrying value change over time using the effective interest method? 2026年5月18日 The amortization of a bond discount increases the carrying value until it reaches par value at maturity. Which of the following is typically included in Other Comprehensive Income (OCI)? Under ASC 842, what must a lessee recognize for almost all leases on the balance sheet?