Sealy Corporation reported the following line items in its statement of cash flows for the nine months ended August 30, 2009:

Amortization of discount on secured notes .............................................   351,000
Amortization of debt issuance costs and other ........................................2,925,000

In British Airways' financial statements, Note 28: “Long-term borrowings” describes the company's long-term debt. Neither of the two items above is reported in the financial statements of British Airways, and neither is likely to appear there in the future. Why?