Bond interest expense

The expense of interest incurred in a particular period of time before the maturity of a bond and a company is suppose to pay off the expenses in that period of time. In other words the bond issuer company has to pay the interest to bondholder on bond's face value that interest is taken as the bond interest expense for a company

Some of the companies appropriate or adjust the amount of discount and premium on bonds payable related to a period of time against the interest expenses