Long-term debt which is coming due in the next accounting period is defined as a current liability but is not considered a working capital decision variable.

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Long-term debt becoming due in the next accounting period is classified as a current liability because it needs to be paid within the year, but it is not considered a working capital decision variable as it does not affect the day-to-day operations of the business. Working capital decision variables include current assets and current liabilities that directly impact a company's ability to meet short-term obligations and efficiently manage its operations.

Long-Term Debt Which Is Coming Due in the Next Accounting