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well that's what was confusing me.
According to the formula sheet from the CFAI book,
Total debt= The total of interest bearing short therm and long term debt, excluding liabilities such as accrued expenses and accounts payables.

so technically, CL is excluded from TD.



Edited 1 time(s). Last edit at Monday, May 9, 2011 at 04:37PM by canadiananalyst.

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