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A/R Finance & Factoring Terms GLossary

What isCurrent Portion of Long-Term Debt (CPLTD)

Current Portion of Long-Term Debt (CPLTD) represents the amount of a company’s long-term debt that must be paid within the next year. This concept is important to help determine the amount of working capital a company needs to service their debts over the next 12 months. This is found in the Current Liabilities in the Balance Sheet.

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