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Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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Net amount of current deferred finance costs capitalized at the end of the reporting period.

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Net amount of long-term deferred finance costs capitalized at the end of the reporting period.

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This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments.

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Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.

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