Liabilities Non Current (Historical)
Returns the historical non-current liabilities - obligations due after one year. This includes long-term debt, deferred taxes, pension obligations, and other long-term commitments.
Parameters
| Parameter | Required | Description |
|---|---|---|
| Symbol | Yes | Stock ticker symbol (e.g., AAPL, MSFT) |
| Year | Yes | Fiscal year (2023) or period code (lq, ly) |
| Quarter | No | Quarter number 1-4 (default: 1) |
| TTM | No | Set to "TTM" for trailing twelve months |
Non-Current Liability Components
| Liability | Description |
|---|---|
| Long-term Debt | Bonds, term loans due after 1 year |
| Deferred Taxes | Tax obligations deferred to future |
| Pension Liabilities | Defined benefit plan obligations |
| Lease Liabilities | Long-term operating/finance leases |
| Other Long-term | Deferred revenue, other obligations |
Notes
- Obligations due after 12 months
- Total Liabilities = Current + Non-Current
- Often dominated by long-term debt
- Includes ASC 842 lease liabilities
Examples
=hf_Liabilities_Non_Current("AAPL", 2023, 4)=hf_Liabilities_Non_Current("MSFT", "ly")=hf_Liabilities_Non_Current("T", 2023, , "TTM")=hf_Liabilities_Non_Current(A1, B1, C1)When to Use
- Long-term solvency analysis
- Capital structure analysis
- Debt maturity analysis
- Leverage assessment
- Pension and lease liability review
When NOT to Use
Common Issues & FAQ
Q: How do I calculate total liabilities from this?
A: Total Liabilities = Current + Non-Current: =hf_Current_Liabilities("AAPL","lq") + hf_Liabilities_Non_Current("AAPL","lq") should equal hf_Total_Liabilities("AAPL","lq")
Q: Is this the same as total debt?
A: No. Non-current liabilities include non-debt items like deferred taxes and pension obligations. hf_Total_Debt() is more specific to interest-bearing debt.
Q: Why did this increase after 2019? A: ASC 842 lease accounting standard (effective 2019) required companies to recognize operating leases as liabilities, significantly increasing reported non-current liabilities.
