ST Debt

Metadata

  • Id: bs_st_borrow
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “ST debt”, “short-term debt”, “debt due within one year”, “current portion of long-term debt”, “current liability for debt”

Description

The total amount of debt obligations that a company has to repay within the next 12 months or the current fiscal year, whichever is longer. Short-term debt includes short-term bank loans, accounts payable, accrued expenses, dividends payable, income taxes payable, and other current liabilities. Short-term debt is recorded as a current liability on the balance sheet and is used to measure a company’s liquidity and solvency.