償却原価とは、債権または債券を債権金額または債券金額より低い価額または高い価額で取得した場合において、当該差額が主に金利の調整部分に該当するときに、これを弁済期または償還期に至るまで毎期一定の方法で取得価額に加減した後の価額をいいます。
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