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.
The $22,500 dollars is a loan the company must pay back to the bank. All loans are considered liabilities and since the loan is payable over 10 years, it is considered a long term liability. On December 31, 200X the balance owning on the Mortgage is $19,757. As you can see, the loan has reduced from $22,500 down to $19,757 in half of one year (July to December, 200X).