Quick Accounting Question
How do you account for the current portion of long term debt when you are constructing statement of cash flows? Thanks.
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Think about whether and how much it is being paid down during the period.
Should it just simply be a source of cash from financing activity?
Is it new debt issued during the period? If not, then it's not a source. No new cash is flowing into the company. Just because it moves from one liability category to another doesn't mean it has any impact on cash flow. Unless the debt is new or actively being paid down, there is no change in cash position.
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