3 million of 4% notes are due on May 31, 2022. A debt covenant requires Newman to maintain current assets at least equal to 194% of its current liabilities. On December 31, 2021, Newman is in violation of this covenant. Newman obtained a waiver from National City Bank until June 2022, having convinced the bank that the company’s normal 2 to 1 ratio of current assets to current liabilities will be reestablished during the first half of 2022.   Current or noncurrent liability and amount?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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3 million of 4% notes are due on May 31, 2022. A debt covenant requires Newman to maintain current assets at least equal to 194% of its current liabilities. On December 31, 2021, Newman is in violation of this covenant. Newman obtained a waiver from National City Bank until June 2022, having convinced the bank that the company’s normal 2 to 1 ratio of current assets to current liabilities will be reestablished during the first half of 2022.

 

Current or noncurrent liability and amount?

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