Conventional financial reporting places the current portion of long-term debt (CPLTD) among current liabilities because it is a liability due in the current period.
What does CPLTD stand for?
CPLTD stands for Current Portion of Long-Term Debt
This definition appears somewhat frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
We have 1 other meaning of CPLTD in our Acronym Attic
- Cisco Photonics Local Terminal (software)
- Cold Proof Load Test Facility (McClellan Air Force Base; Sacramento, CA)
- Collaborative Professional Learning Team
- Certified Professional Lease and Title Analyst (National Association of Lease and Title Analysts)
- California Partnership for Long-Term Care
- Chipstead Place Lawn Tennis Club (UK)
- Conference Port Liner Term Charges (shipping industry)
- Connecticut Partnership for Long-Term Care (healthcare)
- Comprehensive Plan Land Use (various locations)
- Cost Per Livestock Unit
- Cal Poly Linux Users Group (California Polytechnic State University)
- Camden Public Libraries Users Group (UK)
- Central Pennsylvania Linux User Group (Harrisburg, PA)
- Camp Poyntelle Lewis Village (Bayside, NY)
- Cancel Person's Leave
- Chasse Peche Loisirs Voyages (French: Recreational Fishing Hunting Trips; est. 1990)
- Clemencia para los Vencidos (Spanish: Clemency for the Vanquished; podcast)
- Corresponding Period Last Year
Samples in periodicals archive:
2 LIABILITIES AND SHAREOWNERS' EQUITY Current liabilities Current portion of long-term debt including obligations under capital leases and financing obligations $ 538.
4 LIABILITIES AND SHAREOWNERS' EQUITY Current liabilities Current portion of long-term debt including obligations under capital leases and financing obligations $ 528.
Net indebtedness (long-term debt, capital lease obligation, bank indebtedness and current portion of long-term debt and capital lease obligation, minus cash and cash equivalents) was reduced to $441,381 as at December 31, 2005 compared to $6,856,835 at the end of 2004.
PAE's current debt profile includes short-term debt of US$177 million, plus current portion of long-term debt of US$157 million and long-term debt of US$372 million.
0% Current liabilities Short-term bank borrowings 55,746 49,444 Current portion of long-term debt 3,146 2,555 Accounts payable - trade 110,715 91,181 Income and other taxes payables 6,264 7,947 Other current liabilities 23,049 19,507 Provisions for risks and charges - current portion 8,637 9,300 Total current liabilities 207,557 43.
At year-end 2002 our long-term debt (including the current portion of long-term debt and capital leases) stood at $37.
46,995 45,600 Inventories 17,373 15,950 Total current assets 119,702 77,439 Real estate and other fixed assets, net book 581,040 548,788 value Investments 87,674 66,973 Intangible assets 29,753 30,423 Other assets 2,927 2,253 $ 821,096 $ 725,876 Liabilities and Shareholders' Equity Working capital facilities $ 3,934 $ 6,348 Accounts payable 20,939 15,962 Accrued liabilities 35,022 28,556 Deferred revenue 12,242 9,043 Current portion of long-term debt 40,336 53,722 Total current liabilities 112,473 113,631 Long-term debt 303,635 223,051 Deferred income taxes 4,651 5,456 420,759 342,138 Minority interest 5,029 5,021 Shareholders' equity 395,308 378,717 $ 821,096 $ 725,876