What is the name of the structure labeled A? 
Definitions:
Long-Term Liabilities
Financial obligations of a business that are due more than one year in the future, such as bonds payable, long-term leases, and pension obligations.
Date of Acquisition
The specific date on which one company gains control over another entity or asset, crucial for accounting and legal purposes.
Consolidated Common Stock
Consolidated common stock refers to the aggregation of common stock holdings across a group of consolidated companies, presented as a singular amount in consolidated financial statements.
Par Value
The face value of a bond or the stock value stated in the corporate charter, often used as a legal capital threshold for shares.
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