Carrying value of a bond is also known as book value or carrying amount of bond and it is nothing but the sum total of the face value and unamortized premiums (if any) less unamortized discounts (if any) of a bond and this amount is usually projected on the issuing company's balance sheet. As the bond price is not constant, it causes the bond to be traded at a premium or discount according to the difference between the market rate of interest and stated bond interest on the date of issuance. This infographic helps you understand the carrying value of a bond. https://www.suretegrity.com/blog/infographic-understand-carrying-value-of-bond/
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