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Long-Term Liabilities:
These are usually for more than one year. They cover almost all the outsider's liabilities not comprised in the current liabilities and provisions. Such liabilities may be unsecured or secured. Security for long-term loans, are generally the fixed assets owned through the firm assigned to the lender through a pledge or mortgage. All details as interest rate, repayment commitment and behavior of security are disclosed into the balance sheet. Usually, such long-term liabilities include debentures and bonds, borrowings from banks and financial institutions.
A. Material Sampling -Analyzing Direct Material Costs You are reviewing a cost proposal, which includes an $800,200 direct material estimate. After Initial examination of the pro
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