Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) refers to the part of the Long-Term debt or Capitalized Lease Obligations that is due in less than one year.

It excludes derivative liabilities.

The current maturities of Long-Term Debt or Leases that relate exclusively to the financing arm of a manufacturing company are shown in Curr Port – Long Term Debt/Capital Lease Financial Sector, Supplemental (SF.Notes.BS.CurrPortLTD_CapLseFinSectorSuppl)).

Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) includes:

• Current portion of Long-Term bonds (convertible or not; secured or un-secured), debentures, bank borrowings, notes payable, mortgage loans, senior debt, subordinated notes, bills of exchange
• Current portion of capitalized/financial leases
• Current portion of long-term interest-bearing financial liabilities (except derivatives)
• Current portion of long-term interest-bearing debts/borrowings from or notes payable to shareholders, officers, directors, employees
• The current portion of Long-Term Obligations from Financial (Capital) Leases
• Current portion of any other long-term interest-bearing liabilities
• Current portion of long-term obligations from Islamic debt
• The current portion of hybrid debt
• Current portion of long-term financial liabilities whose nature was not specified by the company
• Current portion of Recourse or Non-Recourse debt
• Current portion of Mortgage obligations
• Current portion of Debentures for redemption

Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) excludes:

• Short-term notes payable, short-term borrowings, lines of credit, bank loans, revolving credits (short- term) and other short-term interest-bearing liabilities (shown in Notes Payable/Short-Term Debt (SF.BS.NotesPayable_STDebt))
• Repo liabilities reported by banks and insurers (shown in Federal Funds Purchased/Securities Sold Under Repurchase Agreement (SF.BS.FedFundsPurchScrtySoldLiab) for banks, and in Repurchase Agreements – Liability (SF.BS.RepurchaseAgreements_Liability) for Insurance companies)
• Debt obligations reported by banks, other than long-term debt and financial leases that are part of:
  • Total Deposits (SF.BS.TotalDeposits), which is the sum of
    • Non-Interest-Bearing Deposits (SF.BS.NonInterestBearingDeposits)
    • Interest-Bearing Deposits (SF.BS.InterestBearingDeposits)
    • Other Deposits (SF.BS.OtherDeposits)
  • Total Short-Term Borrowings (SF.BS.TotalSTBorrowings), which is the sum of
    • Commercial Paper (SF.BS.CommercialPaper)
    • Federal Funds Purchased/Securities Sold Under Repurchase Agreement (SF.BS.FedFundsPurchScrtySoldLiab)
    • Other Short-Term Borrowings (SF.BS.OtherSTBorrowings)
  • Other Interest-Bearing Liabilities, Total (SF.BS.OtherBearingLiabilitiesTotal), which is the sum of
    • FHLB Advances (SF.BS.FHLBAdvances)
    • Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
    • Other Interest-Bearing Liabilities (SF.BS.OtherBearingLiabilities)

• Long-term debt obligations (shown in Long-Term Debt (SF.BS.LTDebt))
• Long-term obligations from capitalized/financial leases (shown in Capital Lease Obligations (SF.BS.CapitalLeaseObligations))
• Total obligations from long-term debt and long-term capitalized (financial) leases (shown in Total Long-Term Debt (SF.BS.TotalLTDebt))
• Current obligations from right-of-use contracts related to operating leases (shown in Accrued Expenses (SF.BS.AccruedExpenses) for short-term liabilities and in the non-differentiated balance sheet format)
• Current obligations from right-of-use contracts specifically related to Financial (Capital) or Operating Leases – treated as Operating Leases in the US (shown in Accrued Expenses (SF.BS.AccruedExpenses) for short-term liabilities and in the non-differentiated balance sheet format)
• Derivative liabilities from Hedging, Speculative and Trading (for banks and insurers, shown in Other Liabilities (SF.BS.OtherLiabilities); for Industrial and Utility companies shown in Other Current Liabilities (SF.BS.OtherCurrentLiabilities) or in Other Liabilities (SF.BS.OtherLiabilities))
• Short-term financial liabilities that do not bear interest, including debt, loans or credit obligations (shown in Other Current Liabilities (SF.BS.OtherCurrentLiabilities) for Industrial and Utility companies, or in Other Liabilities (SF.BS.OtherLiabilities) for banks and insurance companies)
• Long-term financial liabilities that do not bear interest, including debt, loans or credit obligations (shown in Other Liabilities (SF.BS.OtherLiabilities))
• Customer advances (shown in Customer Advances (SF.BS.CustomerAdvances))
• Security deposits (shown in Security Deposits (SF.BS.SecurityDeposits))

Related Entries

• Accrued Expenses (SF.BS.AccruedExpenses)
• Accumulated Goodwill Amortization Supplemental (SF.Notes.BS.AccumulatedGoodwillAmortizationSuppl)
• Accumulated Intangible Amortization, Supplemental (SF.Notes.BS.AccumulatedIntangibleAmortSuppl)
• Capital Lease Obligations (SF.BS.CapitalLeaseObligations)
• Capital Lease Obligations Financial Sector, Supplemental (SF.Notes.BS.CapitalLeaseObligFinSectorSuppl)