Net Debt definition

Hi all, i have a question regarding net debt calculation.

i know that net debt = total debt - cash and equivalents

but, what is exactly inside total debt when you look at the balance sheet? is it the sum of all liabilities? do you have to exclude any account? and if you do, why so?

thanks.

5 Comments
 
Best Response

There are two different types of liabilities: operational liabilities (like AP, accrued expenses, etc...) and financial liabilities aka debt (term loans, notes payable, etc.).

In other words, total liabilities =\= total debt.

Debt will be classified as long term or current (you can tell if its under current liabilities or long term liabilities) but the difference between current and long term debt is irrelevant for what you're asking. Net debt is total debt (only financial liabilities, not operations liabilities) minus cash.

 

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