Other Current Liabilities (COA)

Short-term Debt

• 219100 Revolving Line of Credit

• 219101 Commercial Paper

• 219102 Anticipation Notes
  

Other

219200 Hedging Derivatives Liability - Current

This account is used to record a hedging derivative with a negative fair value.  Hedging derivatives are generally classified as noncurrent, except when the criteria for classifying as current is met.

219201 Deferred Inflow of Resources - Current

This is the offset for the Hedging derivatives account 119700.