To receive an ACLS course completion card using this program, students successfully must complete three parts: 1  HeartCode ACLS Part 1. Upon successful completion of the online portion, including the written exam, students receive a Part 1 certificate of completion, which must be presented for parts 2 and 3.
A payable (such as interest payable) can be either a long term or current liability, to find out which consider the definitions of each. Current liability is any liability that will be fully paid within one year (or less) or one accounting period. Long term liability is any liability that will take more than one year or accounting period to be fully paid.
Interest paid on personal loans is not tax deductible. If you take out a loan to buy a car for personal use or to cover other personal expenses, the interest you pay on that loan does not reduce your tax liability as do other interest payments. Similarly, interest paid on credit card balances is also not tax deductible.