[单选题]

Which of the following statements best describes the effect of the issuance of long-term debt on the issuing company' s cash flow from financing (CFF) over the life of that debt when market rate of interest is more than the coupon rate of interest at the time of issuance. During the life of the debt, CFO will most likely be:

A.overstated

B.understated

C.Properly stated because the discount is amortized

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