流動負債與長期負債的分類 - 會計

At 12/31,2003,Parker petroleum's liabilities include the following.
1.$22 million of 10% notes are due on 3/31,2008.A debt covenant
requires parker to maintain current assets at least equal to 150%
of its current liabilities.On 12/31,2003,Parker is in violation of
this covenant.Parker obtained a waiver from City Corp Bank until
June 2004,having convinced the bank that the company's normal 2 to
1 ratio of current assets to current liabilities will be
reestablished during the first half of 2004.

答案:$22,000,000為長期負債,請問是怎麼分辨的?!

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