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.
Posts: 29. A line of credit isn't a liability. The liability is the amount you have actually borrowed and will repay. Long-term liabilities are generally major loans, such as for vehicles or property, that are set up to be paid over a longer period than one year. The payments for the current year are usually classifed as current portion of long-term liability.