On December 31, 2016, Circle, Inc borrowed $500,000 by signing a five-year, 8% note payable

The note is payable in five yearly installments of $100,000 plus interest, due at the end of every year beginning on December 31, 2017. Which portion is classified as the long-term portion of Notes Payable at December 31, 2016?
What will be an ideal response


The current portion of notes payable is the principal amount that will be paid within one year. The remaining portion of the note will be classified as long term.
Therefore, Principal Amount = $500,000
Current portion of Long-term Notes Payable = $500,000 / 5 years = $100,000
Therefore, Long-term portion = $500,000 - $100,000 = $400,000

Business

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