Usually not. According to the provisions of accounting standards, when discounting an unexpired commercial bill to a bank, you should debit "bank deposit" and other subjects according to the actual amount received (that is, the net amount after deducting discount interest), debit "financial expenses" and other subjects according to discount interest, and credit this subject or "short-term loan" according to the par value of the commercial bill.

If it must be amortized, I suggest you make a "short-term loan" and amortize it according to the discounted loan term. After maturity, the bank will resell the balance of notes receivable and short-term loans without being refused payment.