4 March 2015 Â¦ Geneva - A new WHO guideline recommends adults and children reduce their daily intake of free sugars to less than 10% of their total energy intake. A further reduction to below 5% or roughly 25 grams (6 teaspoons) per day would provide additional health benefits.
Long-Term Debt. Long-term debt is listed under long-term liabilities on a companyâs balance sheet. Any financial obligation that involves repayment over a time period greater than 12 months is considered long-term debt. Included among these obligations are such things as long-term leases, traditional business financing loans and company bond issues.
COST OF LONG-TERM DEBT. The cost of long-term debt is the after-tax cost of borrowing through the issuance of bonds. The proceeds of the bonds are reduced by the costs incurred to issue and sell the securities, called flotation costs.The following formula illustrates the computation of the before-tax cost of debt of a $1000 bond:hese sources of financing include long-term debt, common stock, preferred stock, and retained earnings. In this discussion we will examine the four types of capital, their relative costs, and the methods by which a Weighted Average Cost of Capital is derived for practical use.