Short-term debt is a financial obligation that is expected to be paid off within a year. Such obligations are also called ...

The current portion of long-term debt (CPLTD) refers to the portion of long-term debt that must be paid within the next year.

Current liabilities are short-term business debts that are due to be paid before the end of the current fiscal year. These upcoming charges are reported on a company’s balance sheet. Current ...

A liability is a financial obligation or debt owed. Liabilities are key elements on every company’s balance sheet, and therefore, important to stock and bond investors. Learn more. In finance and ...

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Company assets include both quickly sellable items and long-term holdings like real estate. Liabilities represent all debts, ranging from short-term bills to long-term loans. Stockholders' equity ...