存续期限(Duration)最先由Macaulay(1938)提出。依Macaulay duration之定义，存续期限相同的债券，不论息票利率为何、不论是附息或零息债券，皆视为有著相同”有效”到期期限(“effective”maturities)或”真正”到期期限(“true” term to maturities)之债券。简而言之，就是衍生工具的合约从签署到失效这段时间为存续期限。
公司的存续期限符合拟上市公司的条件。
A Corporation validity periods meet the conditions of listed companies.
然而，如果专利权可能在不到17年内就失去效用，摊销应以更短的预计存续期限为基。
However, if the patent is likely to lose its usefulness in less than 17 years, amortization should be based on the shorter period of estimated useful life.
应付利息，是指根据存款或债券金额及其存续期限和规定的利率已产生但尚未支付的利息。
Accrued Interest: Interest that is earned but not yet paid on a bond or other obligation.
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