what is long term debt 
long term debt is debt that matures in more than one year long term debt can be viewed from two perspectives financial statement reporting by the issuer and financial investing in financial statement reporting companies must record long term debt issuance and all of its associated payment obligations on its financial statements on the flip side investing in long term debt includes putting money into debt investments with maturities of more than one year investopedia jiaqi zhouunderstanding long term debtlong term debt is debt that matures in more than one year entities choose to issue long term debt with various considerations primarily focusing on the timeframe for repayment and interest to be paid investors invest in long term debt for the benefits of interest payments and consider the time to maturity a liquidity risk overall the lifetime obligations and valuations of long term debt will be heavily dependent on market rate changes and whether or not a long term debt issuance has fixed or floating rate interest terms 