(1) Money, goods or services owed.
(2) Any funding which has a known rate of interest and term. Typically, a form of loan or overdraft. Some equity instruments are also treated, for accounting purposes, as debt.
(1) Money, goods or services owed.
(2) Any funding which has a known rate of interest and term. Typically, a form of loan or overdraft. Some equity instruments are also treated, for accounting purposes, as debt.