Accounting: How to calculate Semiannual Interest Expense on Discounted Bonds?

I have an exam tomorrow & my textbook isn’t helping.

I’m trying to calculate Semiannual interest expense on discounted bonds, but the problem is that I have notes doing it 2 different ways.

1. Semiannual Interest Expense = Semiannual Interest Payment – (subtract) Discount Amortization

2. Semiannual Interest Expense = Semiannual Interest Payment + (add) Discount Amortization

Can anyone tell me if I’m supposed to subtract or add ?

Thanks

You must distinguish between discount and premium

1. Semiannual Interest Expense = Semiannual Interest Payment – (subtract) Premium Amortization

2. Semiannual Interest Expense = Semiannual Interest Payment + (add) Discount Amortization

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