AudiAuditors and regulators are reminding firms to look closely at their accounts payable to be sure they haven$$t inadvertently created debt that might alter leverage ratios and violate other loan covenants. What's the deal?tors and regulators are reminding firms to look closely at their accounts payable to be sure they haven$$t inadvertently created debt that might alter leverage ratios and violate other loan covenants. What's the