Short-term debt is a financial obligation that is expected to be paid off within a year. Such obligations are also called ...

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

There’s no universal safe or danger level. Ideal current ratios vary by industry. A current ratio of 1.0 means the company has $1 in current assets for every $1 in current liabilities. A ratio below 1 ...