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求教LEVEL 1 关于long-term debt的问题

Under IFRS, all debt issuance costs are included in the measurement of liability, bonds payable.但是“printing, legal fee and other costs are recorded as reduction of the carrying value of the debt.”这句话怎么解释?为什么是reduction?不是增加bonds payable 吗?这里的carrying value 指的是什么?
菜鸟问题求解,谢谢!!

第一句是L1 Volume3, 第二句出自于何处?

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是这题吗?
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printing, legal fee and other costs 等等是预付款,属资产

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