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.
Payday loans with high interest rates are legal in many cases, and have been described as legal loan sharking (in that the creditor is legally registered, pays taxes and contributions, and can reclaim remittance if taking the case to adjudication; likewise there is no threat of harm to the debtor).