The following is a summary of information presented on the financial statements of The Cake Company on December 31, 2014. 
What would a horizontal analysis report with respect to current liabilities?
Definitions:
End-of-year Payments
Financial distributions made to investors or employees at the end of a fiscal year, often in the form of bonuses or dividends.
Investment Opportunity
A time-sensitive potential for investment that promises a probable return on the capital invested.
Similar Risk
Investment scenarios where the level of risk is comparable across different assets or projects.
Discount Rate
This term is used in various contexts but generally refers to the interest rate used in discounted cash flow analysis to determine the present value of future cash flows.
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