Match the Term and the Definition

Match the term and the definition.Not all definitions will be used.
_____ Accrued liability
_____ Capital lease
_____ Face value
_____ Loan covenant
_____ Yield
_____ Private placement
_____ Line of credit
_____ Public debt offering
_____ Issue price
A.The present value of the lease payments for this type of lease is recorded as a liability.
B.Bond features that allow the issuer to repay the loan early under certain conditions.
C.These are liabilities that are overdue for payment.
D.A prearranged agreement that allows a company to borrow at will up to a limit.
E.When a company first finds a potential creditor and then negotiates a loan.
F.The value of this type of lease is recorded as a contra-asset account.
G.Also known as the market interest rate.
H.The amount that the lender actually pays for a bond.
I.The cost of issuing a bond.
J.Bond features that,if violated,allow the lender to demand repayment.
K.Also known as the stated interest rate on a bond.
L.The total amount of money that a company owes in debt.
M.The amount a company must repay creditors when a bond matures.
N.This type of lease goes unrecorded on the balance sheet.
O.The current market value of a bond if the current holder sells it to a third party.
P.These are liabilities that have been incurred during the period but not yet paid.
Q.When a company borrows money by issuing bonds in the financial markets.