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Amount, after accumulated amortization, of debt discount.

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The increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.

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Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Amount of interest payable on debt, including, but not limited to, trade payables.

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-Topic 210
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-Subparagraph (SX 210.9-03(15)(5))
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-Paragraph 1
-Subparagraph (SX 210.7-03(a)(15)(a))
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Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.

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The cash inflow from a borrowing supported by a written promise to pay an obligation.

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Amount of borrowings from a creditor other than a bank with a maturity within one year or operating cycle, if longer.

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-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
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-Topic 946
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-Paragraph 1
-Subparagraph (SX 210.6-04(13)(a)(2))
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Kinetic Seas Inc. 10-Q