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.
Mortgage interest currently includes that which you pay on loans to buy a home, on home equity lines of credit, and on construction loans. The Senate's version of the Tax Cuts and Jobs Act would limit the deduction to only acquisition debt, however, and it would eliminate home equity lines of credit from qualifying for this deduction.