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Present liabilities and shareholders' ownership in the company on the right side or the bottom of the page.
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The higher the discount rate you use, the lower the present liability appears to be, and the less cash one has to stump up immediately.
Recruiting volunteer drivers from 118 home owners' associations and 17 churches presents liability issues.
Employees in their mid-50's tend to present big liabilities -- pension accruals, wages buoyed by seniority, rising health care costs.
LIABILITY The commission noted that the present $75 million liability cap for individual accidents is hardly enough to deter sloppy behavior.
But the most perplexing question in the Strauss-Kahn affair is how a career politician with ambition to lead one of Europe's most powerful nations was blinded to the possibility that his zest for sex parties could present a liability, or risk blackmail.
The most perplexing question in the Strauss-Kahn affair is how a career politician with ambition to lead one of Europe's most powerful nations was blinded to the possibility that his zest for sex parties could present a liability, or risk blackmail.
Neither total includes the government's promises for Social Security and Medicare (unfunded present value liability is $100 trillion per their trustees) nor guarantees of debt issued by Washington's mortgage mega- agencies (roughly $13 trillion), the World Bank and a host of others.
Carter (1961) presented a liability threshold model with gender differences as an explanation for the lower prevalence of pyloric stenosis in females.
Pension liabilities present another complication for the bankruptcy judge, as religious groups are exempt from many federal pension rules.
The stockmarket slump has hurt investment returns; meanwhile, retirees keep living longer and low interest rates have pushed up the present value of liabilities.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com