When Kraft's Philadelphia Cream Cheese changed its packaging from round to oval to ensure front-facing displays that can't spin and to fit more into the same shelf space, this was a subtle way in which the firm its product.

An early extinguishment of bonds payable, which were originally issued at a premium, is made by purchase of the bonds between interest dates. at the time of reacquisition: any costs of issuing the bonds must be amortized up to the purchase date. the premium must be amortized up to the purchase date. interest must be accrued from the last interest date to the purchase date. all of these.