Current Portion of Debt, or Debt Maturing Within One Year

The current portion of debt represents any principal payments due during the next fiscal year. Some current debt may be incurred during the year. In addition, any long-term debt with a current maturity will shift from noncurrent liabilities to current liabilities at the start of the fiscal year.

For more information, see all articles on: Accounting, Financial Statement Analysis, Fundamental Analysis

See also:
  • Accounting for Debt Retirement
  • Long Term Debt
  • Debt to Equity
  • Analyzing Convertible Debt
  • Restructured or Impaired Debt
  • Technical Analysis Explained : The Successful Investor's Guide to Spotting Investment Trends and Turning Points

    The Intelligent Investor: The Classic Text on Value Investing

    Financial Statement Analysis: A Practitioner's Guide, 3rd Edition

    Managing Investment Portfolios: A Dynamic Process (CFA Institute Investment Series)

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