A question about net borrowing

Hello everyone, I stumbled across the following problem while doing the mock case, it goes like this:

2012

current liabilities: 2783

long-term debt: 2249

2013

current liabilities: 2678

long-term debt: 2449

And in the answer key the NB is calculated as change in LTD 2240-2449= -200

And also in the same case later, the equity value of firm is calculated as Firm value - MV of debt, but the debt doesn’t include current liabilities, why?

I am having problem understanding this part, shouldn’t NB be the change in both LTD and ST ones? sorry for my lack of understanding if this looks a stupid question to you, thanks.

Current liabilities aren’t necessarily borrowing:

  • Accounts Payable
  • Wages Payable
  • Interest Payable
  • Taxes Payable

Oh, thank you for your quick reply, that explained it!

Happy to help.