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Also known as a Period Certain Annuity. Fixed Period Annuity is a term used to describe a specific payout option for an Immediate Annuity contract. When an annuity distribution period begins or the annuitization begins, the annuitant can choose distributions over a fixed period of time.
If market interest rates decrease to a level lower than the fixed rate, the business would be paying more interest. The difference between original variable interest payment and fixed interest payment after swap is recorded as adjusted interest expense in a debit account. 3. Account for fixed-rate swap value.