Kobayashi Corporation reports in the current liability section of its statement of financial position at December 31, 2020 (its year end), short-term obligations of $15,000,000, which includes the current portion of 12% long-term debt in the amount of $10,000,000 (matures in March 2021). Management has stated its intention to refinance the 12% debt whereby no portion of it will mature during 2021. The date of issuance of the financial statements is March 25, 2021. Is management's intent enough to support long-term classification of the obligation in this situation