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

A balance sheet provides a snapshot of a company's assets, liabilities and equity at a specific point in time, while an income statement summarizes its revenues and expenses over a period to show ...

Opinions expressed by Entrepreneur contributors are their own. One of the tools that can be used to assess the performance of your business or organization is a balance sheet. A balance sheet, which ...

A balance sheet shows a company's assets, liabilities and shareholder equity at a single point in time. These financial statements are used to determine a company's health and financial viability at a ...

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 ...

Please Note: Blog posts are not selected, edited or screened by Seeking Alpha editors. A disturbing reality about financial statements is that they are inherently inaccurate and incomplete.

Traditional financial reports miss critical business drivers like frozen capital, deferred taxes and relationship quality.