Navigation:  Database Fields & Theory > RMA Annual Statement Studies™ > About the Data > Contractor Financial Data > Liabilities (Contractor Financial Data)

Notes Payable - Short Term

All short term note obligation, including bank and commercial paper. Does not include trade notes payable.

Accounts Payable - Trade

Open accounts and note obligation due to the trade.

Accounts Payable - Retention

Amounts held back as retention in payments to subcontractors on current contracts.

Billings in Excess of Costs & Estimated Earnings

The difference between the total billings to date and the total of costs and recognized estimated earnings to date.

Current Maturities - LTD

That portion of long term obligations which is due within the next fiscal year.

All Other Current

Any other current liabilities, including bank overdrafts and accrued expenses.

Total Current

Total of all current liabilities listed above.

Long Term Debt

All senior debt, including bonds, debentures bank debt, mortgages, deferred portions of long term debt, and capital lease obligations.

Deferred Taxes

Total of all deferred taxes.

All Other Non-Current

Prepaid items and any other non-current assets.

Net Worth

Difference between Total Liabilities and Total Assets. Minority interest in included here.

Total Liabilities & Net Worth

Total of all liability items listed above.