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If you purchase the lot at a discount, Eagle Accounting does not calculate the Stated Redemption Price, and the SRPM is equal to the maturity price of the bond from the SMF record. Additionally, if a specific lot is bought at a premium and the calculation of SRPM is less than 100, Eagle Accounting forces the SRPM price to equal the redemption price of the security on the SMF record (in most cases this is 100). If the security has Put or Call features, and the entity recognizes calls and/or puts in the amortization rule, Eagle Accounting uses those values in the calculation of amortization yield. If the security has only Put features, Eagle Accounting amortizes to the Put Date and Price that calculates to the highest yield ("Yield to Best"); or if the security has only Call features, Eagle Accounting amortizes to the call Date and Price that calculates the worst yield ("Yield to Worst"), considered the most conservative). If a security has both Put and Call features, Eagle Accounting uses an iterative method to determine the most conservative yield. For more information, see the example in Understand the Recognize Call Date & Prices Option#determine yield Option called Determine Yield for a schedule Schedule with both puts Both Puts and callsCalls.