New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 8 - New York State Annual Hospital Report
Part 441 - Definitions
Section 441.79 - Current liability
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 441.79
Current through Register Vol. 46, No. 39, September 25, 2024
A short-term debt, regardless of its source, including any liability accrued and deferred and unearned revenue that is to be paid out of current assets or is to be transferred to income within one year. The currently maturing portion of long-term debt is thus classified unless it is to be paid from a sinking fund or other noncurrent asset source.
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