Book Value or Principal Debt - LBO

I've seen numerous LBO models (built for instruction) that take the book value of debt for the "refinance debt" part of the "Uses" table (meaning it just pulls the debt figure off the target balance sheet). Is this the most accurate way to do it, or should it technically be using the principal amount of debt? For example, the book value of debt might be $95m while the principal value is $100m.

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