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2014 NPA Fall
Educational Training
Seminar Wave Method of
Process Improvement
Overview PresentationInventory Control
Tracking Tool
Debra Finding, Associate Director
with Sarah Martinez, SUV of Fiscal
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What is wave method of?
Wave method is a method used for spreading out the amortization of bond premium or discount over the life of the bond.
Who is required to file wave method of?
Investors or entities that have purchased bonds at a premium or discount and are looking to amortize that amount over the life of the bond.
How to fill out wave method of?
To fill out the wave method, you need to calculate the amount of premium or discount on the bond and then spread that amount evenly over the life of the bond.
What is the purpose of wave method of?
The purpose of wave method is to allocate the premium or discount on a bond over its life, in order to accurately reflect the bond's true cost or value.
What information must be reported on wave method of?
The wave method of amortization requires reporting the details of the bond, the amount of premium or discount, the interest payments made, and the amortization schedule.
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