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Term of the Day


Current Portion Of Long-term Debt
CPLTD. A value on a company's balance sheet which indicates how much long-term debt must be repaid within the upcoming fiscal year. This includes any debt which has its final payment due in the upcoming year; any other debt is simply recorded in the long-term debt field. This value can be important because if the current portion is very high, a concern would be that the company might not have enough cash on hand to cover that debt.