To receive an ACLS course completion card using this program, students successfully must complete three parts: 1  HeartCode ACLS Part 1. Upon successful completion of the online portion, including the written exam, students receive a Part 1 certificate of completion, which must be presented for parts 2 and 3.
A payable (such as interest payable) can be either a long term or current liability, to find out which consider the definitions of each. Current liability is any liability that will be fully paid within one year (or less) or one accounting period. Long term liability is any liability that will take more than one year or accounting period to be fully paid.
Rating Newest Oldest. It is neither. It is a liability. Obtaining or repaying a mortgage is a financing activity. Making interest payments on the mortgage is an operating activity. A liability is not an activity. Cash receipts and payments are classified as operating, financing, or investing activities.btaining or repaying a mortgage is a financing activity. Making interest payments on the mortgage is an operating activity. A liability is not an activity.