An increase in a current liability
Premium on Bonds payable
All partners have
Plant, property, and equipment are also called
An example of an investing cash outflow
Discount on Bonds payable
Accumulated depreciation is
An example of a financing cash inflow
An increase in a current asset
Discount on Bonds payable is

Making loans to other companies Increases the interest expense for the issuer Separate capital and drawing accounts is a cash outflow Decreases the interest expense for the issuer is a cash inflow A contra asset account issuing bonds for cash. A contra liability account Fixed assets