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The preoptic area (POA) contains
Notes Payable (Old)
Obligations in the form of written promissory notes that a business owes to creditors or banks, with "Old" implying they are not recent liabilities.
Interest Expense
Interest expense refers to the cost incurred by an entity for borrowed funds.
Accounts Receivable
Amounts owed to a company by customers for goods or services that have been delivered or sold but not yet paid for.
Notes Receivable
Notes receivable are written promises for amounts to be received by a business, typically including interest, from another party usually within a set time frame.
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