NONCURRENT LIABILITIES Definition

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NONCURRENT LIABILITIES are liabilities that represent money the entity owes one year or more in the future. There are many line items in this category, the most important one being long-term debt.

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SPECIAL INTEREST PURCHASERS are acquirers that believe they can enjoy post-acquisition economies of scale, synergies, or strategic advantages by combining the acquired business interest with their own.

DESIGNATED is something selected or named for a duty, e.g., designated receipts.

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