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Face (par) amount of debt instrument at time of issuance.

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Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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Contractual interest rate for funds borrowed, under the debt agreement.

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Amount of gain (loss) recognized in the income statement for financial instrument classified as an asset measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.

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