In this module, we learned about long-term liabilities, including, notes and bonds payable and their related accounting treatment. The purpose of this discussion is to explore the underlying concepts in more detail so that all participants can increase their understanding. For your thread portion, think about a concept that you are either having difficulty understanding, would like to learn more about, or that you already understand Topic areas could include bond characteristics, how to account for bonds, how to account for notes payable, or the reporting of long-term liabilities and its related analysis Next, enter the discussion, create a thread, and post either a question or a short description of the concept that you selected. You can reference any part of the chapter, a video link, or any other content which will benefit your fellow classmate, or that they can use to help you increase your understanding.