Financials / Cash Flow Statement / Financing
DbtLTReduced(offset, type[, NAHandling])
Full Description

Long-Term Debt Reduced reflects the cash flow line that indicates the amount of non-current debt retired during the period indicated by the type input.

In general, this line includes retirement of all debt with a maturity date greater than 12-months past the date of the financial statements. If there is ambiguity in the reporting -- if current and long-term debt issuance is combined in a company's report, for example -- then the figure will be included in this line by default.

As debt matures it is moved from the long-term debt line to the current line. That change is part of this cash-flow line. The reclassification of debt that has been pre-paid or that has been converted into equities is also included here.


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