Balance Sheet impact of Bonds

From Schweser SS9 pg 228 last bullet on the page: “Bonds that were originally sold at a premium will always be shown at a premium on the balance sheet. This premium will be amortized toward zero over the life of the bond.” Can someone unpack this a bit? The first sentence makes me think the liability on the balance sheet will never change. TIA.

The value shown in the BS will always be shown at premium. This is true! When you sell a bond with premium the premium is going to diminish during the time. High premium at the beinning will be lowering because the effective interest rate used to calculate interest expense will be lower than actual interest rate paid and therefore the value will be approaching its face value throughout bond “life”. At the maturity date the value in BS will equal its par value. Is it clearer?