please use ASC topic 470 Debt

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See Paragraph 470-10-45-1 Some long-term loans require compliance with certain covenants that must be met on a quarterly or semiannual basis. If a covenant violation occurs that would otherwise give the lender the right to call the debt, a lender may waive its call right arising from the current violation for a period greater than one year while retaining future covenant requirements. Unless facts and circumstances indicate otherwise, the borrower shall classify the obligation as unless of the following conditions exist: a. A covenant occurred at the modification. b. It is months. that gives the lender the right to call the debt has or would have occurred absent a loan that the borrower will be able to cure the default ( with the covenant) at measurement dates that are within the next 12