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A currently maturing long-term obligation is to be shown as a current liability unless: the company intends to renew the debt on a long-term basis.

A currently maturing long-term obligation is to be shown as a current liability unless:

the company intends to renew the debt on a long-term basis.

the company has the ability renew the debt on a long-term basis.

Either A or B, above.

Both A and B, above.

None of these.

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