Debt Retirement.  Crouse Inc. is a manufacturer of electronic components for facsimile equipment. The company financed the expansion of its production facilities by issuing $100 million of ten-year bonds carrying a coupon rate of 6.5 percent with interest payable annually on December 31. The bonds had been issued on January At the time of the issuance, the market rate of interest on similar risk-rated instruments was six percent Two years later, the market rate of interest on comparable debt instruments had climbed to eight percent. The CEO of Crouse realized that this might be an opportune time to repurchase the bonds, particularly because an unexpected surplus of cash made the outstanding debt no longer necessary. Required: Calculate the amount of cash needed to retire the debt after two years assuming a market yield rate of twelve percent. Calculate the resulting gain or loss. Where will the gain/loss be reported on the company’s statement of cash flow?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Debt Retirement.  Crouse Inc. is a manufacturer of electronic components for facsimile equipment. The company financed the expansion of its production facilities by issuing $100 million of ten-year bonds carrying a coupon rate of 6.5 percent with interest payable annually on December 31. The bonds had been issued on January

  1. At the time of the issuance, the market rate of interest on similar risk-rated instruments was six percent

Two years later, the market rate of interest on comparable debt instruments had climbed to eight percent. The CEO of Crouse realized that this might be an opportune time to repurchase the bonds, particularly because an unexpected surplus of cash made the outstanding debt no longer necessary.

Required:

  1. Calculate the amount of cash needed to retire the debt after two years assuming a market yield rate of twelve percent. Calculate the resulting gain or loss. Where will the gain/loss be reported on the company’s statement of cash flow?
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