income statement items

quick q- I know when asked to calculate interest income for a security classified as held 2 maturity, that involves calculating the actual income so get the YTM of the bond at date of purchase and multiply that by the beginning carrying value of the bond each year- but I also recall that sometimes, the entry on the income statement is simply the coupon…is that the case if this bond were classified as available 4 sale?

sorry- I guess my question is when would our income statement show coupon and when would it show income on the bond investment?

No under all three classifications the interest income is coupon + amortized discount - amortized premium.

huh maybe i confused myself coming across problems where the bonds were purchased at par because then it would be coupon only- and i wasn’t picking up on the fact that they were just purchased at par so that makes it easier…thanks!