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Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.

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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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Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Contractual interest rate for funds borrowed, under the debt agreement.

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For an unclassified balance sheet, the carrying amount (net of accumulated amortization) as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings over the life of the debt instruments to which such costs pertain.

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