Pengantar Utang Jangka Panjang

Questions and Answers

Perusahaan membayar bunga ______ sebesar $95.000 per tahun.

semitahunan

Wesel jangka panjang memiliki jatuh tempo yang lebih ______, biasanya antara satu dan sepuluh tahun.

pendek

Hipotek merupakan komitmen jangka panjang perusahaan untuk membayar pinjaman yang diambil terhadap nilai ______ komersial.

properti

Kewajiban pajak tangguhan terjadi ketika penghasilan kena pajak yang dilaporkan pada ______ perusahaan berbeda dari perhitungan pajak berdasarkan ketentuan hukum.

neraca Signup and view all the answers

Kewajiban ______ diakui oleh perusahaan penyewa jika jangka waktu sewa melebihi satu tahun.

sewa Signup and view all the answers

Kewajiban jangka panjang dapat berasal dari berbagai instrumen keuangan, seperti ______, wesel jangka panjang, dan hipotek.

obligasi Signup and view all the answers

Obligasi terhutang adalah instrumen keuangan yang dikeluarkan oleh perusahaan atau pemerintah untuk ______ dari investor.

meminjam Signup and view all the answers

Ketika pendapatan sebelum pajak pada laporan laba rugi lebih besar daripada penghasilan kena pajak pada pengembalian pajak karena metode akuntansi yang berbeda, hal ini mengakibatkan ______.

liabilitas pajak tangguhan Signup and view all the answers

Sebuah ______ adalah utang jangka panjang yang dijamin dengan properti real estat.

utang hipotek Signup and view all the answers

______ mirip dengan obligasi, tetapi tanggal jatuh temponya lebih jauh dan biasanya antara satu dan sepuluh tahun.

Wesel terhutang jangka panjang Signup and view all the answers

______ adalah kewajiban di bawah sewa operasi untuk aset dengan jangka waktu sewa melebihi satu tahun.

Liabilitas sewa Signup and view all the answers

Ketika perusahaan menerbitkan ______, perusahaan harus membayar kembali pokok pada saat jatuh tempo bersama dengan pembayaran bunga yang terakumulasi sepanjang umur obligasi.

obligasi terhutang Signup and view all the answers

Study Notes

Long-term Liabilities Overview

Long-term liabilities refer to financial obligations that a company does not have to pay back immediately, typically extending beyond one year. These obligations may include:

Bonds payable: A debt security that represents a loan made by an investor to the issuer.
Long-term notes payable: Similar to bonds, but the maturity date is further out and typically between one and ten years.
Deferred tax liabilities: Obligations that arise from differences in accounting and tax laws. When pre-tax earnings on an income statement are larger than taxable income on a tax return due to different methods of accounting, this results in deferred tax liabilities.
Mortgage payable: A long-term debt secured by real estate property.
Lease liabilities: Obligations under operating leases for assets with lease terms extending beyond one year.

Bonds Payable

A bond payable is a financial instrument issued by a company or government to borrow money from investors. The bond serves as evidence of indebtedness, specifying the principal amount, interest rate, and payment schedule. When a business issues bonds, it must repay the principal at maturity (the termination of the debt obligation) along with any accrued interest payments throughout the life of the bond.

Example:

"ABC Corp. issued $3 million worth of 7% coupon bonds, which mature in 10 years. The company pays semiannual interest totaling $95,000 per year."

Long-Term Notes Payable

Long-term notes payable function similarly to bonds, but they have shorter maturities, typically ranging between one and ten years. These types of debts allow businesses to raise additional funds without diluting ownership or requiring significant collateral. However, they often come with higher interest rates compared to short-term loans.

Deferred Tax Liabilities

Deferred tax liabilities occur when taxable income reported on an entity's balance sheet differs from the tax computation based on legally enforced provisions such as tax laws or other statutes. Accounting rules may not align perfectly with tax laws, leading to discrepancies in pre-tax earnings on an income statement versus taxable income on a tax return. In some cases, the difference can result in deferred tax liabilities. This situation provides companies more time to generate cash flows to meet their tax obligations.

Mortgage Payables

Mortgages represent long-term commitments by businesses to repay loans taken against the value of commercial properties. Typically structured as amortizing loans, mortgage payables require periodic payments over an extended period to eventually discharge the entire debt. Real estate is utilized as collateral for these loans.

Lease Liabilities

Operating lease agreements can lead to long-term liabilities for lessees if the lease terms extend past one year. Lessee companies recognize these lease commitments as lease liabilities on their balance sheets. As a result, the outstanding liability is considered a portion of the right-of-use asset representing the lessor's residual interest in the leased asset at the end of the lease term.

In summary, understanding long-term liabilities involves analyzing various financial instruments that impact a company's future monetary obligations. By assessing these obligations, investors, analysts, and stakeholders can gain insights into a company's financial health and potential liquidity challenges.