Amoritization concept Discount/Premium bond

So amortization is recorded as an offset. Can some confirm the details of the mechanics below, and explain the B.S question? Thanks. IE=Coupon + Amortization. IS affect: Amortization already ‘included’ in IE, as it is higher than coupon for discount, vice versa for premium. No separate entry. CFO affect: Amortization is added(premium) or subtracted(discount) to adjust on CFO. Separate entry. BS affect: ? If it’s positive for discount bond, and negative for premium bond, how is it recorded as an asset on the B.S?

i think what i’m looking for here is, the B.S account that is recorded can be (+) or (-) amortization, correct?