CPLTD. A value on a company's balance sheet which indicates how much long-term debt must be repaid within the upcoming fiscal year. This includes any debt which has its final payment due in the upcoming year; any other debt is simply recorded in the long-term debt field. This value can be important because if the current portion is very high, a concern would be that the company might not have enough cash on hand to cover that debt.
Related information about current portion of long-term debt:
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A portion of the balance sheet that represents the total amount of long-term debt that must be paid within the next year. The balance sheet has a liability section, ...
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The current portion of long term debt is the amount of principal that will be due within one year of the date of the balance sheet. (In industries where the.
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The principal portion of an obligation that must be paid within one year of the balance sheet date. For example, if a company.
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Idioms. Encyclopedia. Wikipedia encyclopedia ? Current Portion of Long-Term Debt. Also found in: Acronyms, 0.01 sec. Current Portion of Long-Term Debt ...
- What is current portion of long-term debt? definition and meaning
Definition of current portion of long-term debt: CPLTD. A value on a company's balance sheet which indicates how much long-term debt must be repaid within ...
- How to Calculate Long Term Debt | eHow.com
Generally accepted accounting principles (GAAP) requires the presentation of long term debt in two parts. The current portion of long term debt (the amount due ...
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Jun 17, 2012 ... Current Liabilities: Current Portion of Long-Term Debt & Accrued Liabilities - Financial Accounting video is a discussion regarding current ...
- Chapter 12 - Principles of Accounting
The Current Portion of Long-term Debt is another frequently encountered current obligation. When a note or other debt instrument is of long duration, it is ...