liabilities

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How might the composition of current liabilities at Southwest Airlines contribute to low current and quick ratios?
Conventional accounting reports CPLTD among current liabilities because, logically, it is a liability due in the current period.
79-3 says if a long-term debt agreement does contain a subjective acceleration clause and acceleration of the due date is remote, neither reclassification to current liabilities nor disclosure of the acceleration clause is required.
OTCBB:CEAT) in the amount of the concept's current liabilities.
The ratio of cash and cash equivalents to current liabilities of continuing operations as of March 31, 2005 was 0.
BALANCE SHEET (in thousands) (unaudited) (unaudited) (audited) (unaudited) SEP 30, JUN 30, DEC 31, SEP 30, 2006 2006 2005 2005 Liabilities & Shareholders' Equity Total Current Liabilities $3,231 $2,724 $3,175 $3,169 Note Payable 4,989 5,313 5,336 --
After consultation with KPMG LLP and the staff of the SEC regarding new interpretations of accounting guidance for entrance fee refunds, the Company concluded that it should reclassify certain of its entrance fee refund liabilities from long-term liabilities to current liabilities on its balance sheet.

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