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When looking at financial statements there are some naming conventions. So accounts payable have aunique name to help us all understand what we're talking about. It doesn't mean they are not a debt.
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A/P and debt are separate line items and though you may think of A/P as debt, it is not for the purposes of creating and reading financial statements. If A/P were merely a special name for debt it would be listed as a subset under debt on the Balance Sheet (or A/P would not be listed at all) and changes in A/P would be shown in the Financing Activites section of the Cash Flow Statement. In reality, A/P is listed independantly of debt on the Balance Sheet and as A/P is a part of working capital, it is shown in the Operating Activities section.


You wrote several times that an obligation which carries no interest, such as A/P, is not debt. That is wrong. Any obligation, including A/P, is debt. There are different kinds of debts, and A/P is one of them. Everything listed on the liabilities side of a balance sheet, except for equity, is debt. Of course, different kinds of debt have different names, some specific like A/P, and some more generic like 'long term debt' or 'short term debt'.

Elan
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