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The current portion of long - term debt should be reported: In the current liabilities section of the statement of financial position ( balance sheet

The current portion of long-term debt should be reported:
In the current liabilities section of the statement of financial position (balance sheet):
In a separate section of the statement of financial position (balance sheet), between long-term liabilities and shareholders' equity.
Separately in the long-term liabilities section of the statement of financial position (balance sheet).
In the long-term liabilities section of the statement of financial position (balance sheet), along with the other long-term debt.
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