If the model 
satisfies the first four Gauss-Markov assumptions, then v has:
Definitions:
Long-term Liabilities
Debts or obligations that are not due to be settled within the next 12 months from the balance sheet date.
Present Value
The current value of a future sum of money or stream of cash flows given a specified rate of return.
Interest Rate
The proportion of a loan that is charged as interest to the borrower, typically expressed as an annual percentage of the loan's balance.
Loan Agreement
A formal contract between a borrower and a lender outlining the terms and conditions of the loan, including interest rates and repayment schedule.
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