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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.

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The cash outflow for a borrowing supported by a written promise to pay an obligation.

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-Publisher FASB

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-Glossary Financing Activities

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Percentage of subsidiary's or equity method investee's stock owned by parent immediately after all stock transactions.

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