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Three or more years. In the context of accounting, more than 1 year.

Long Term

Describing a plan, strategy, security, or anything else with a term of longer than one year. The exact number of years varies according to the usage. For example, a long term financial plan outlines investment and other financial goals for any time more than one fiscal year, while a long term bond has a maturity of 10 or more years. Anything long term involves more uncertainty than anything short term because, generally speaking, market trends are more easily predictable in the short term. Thus, while planning for the long term is necessary, one's plan must be flexible to account for its inherent uncertainty.


1. Of or relating to a gain or loss in the value of a security that has been held over a specific length of time. Compare short-term. See also holding period.
2. Of or relating to a liability for which a long period of time (usually one year) remains until payment of the face amount comes due. A long-term bond is a long-term liability.
References in periodicals archive ?
Louisiana and New York also recorded the highest overall percentage of non-surgical claimants who were defined by the study as longer-term users (17 percent and 14 percent respectively).
Is it a reasonable expectation that a drug manufacturer would have accumulated data for both acute and longer-term efficacy trials at the time of filing an application for a drug?
The pressures on short-term performance heavily influence the way they set goals, both in terms of the metrics and time frames they coven This creates a culture that is all about meeting quarterly expectations--often at the expense of longer-term value creation.
In the medium- and longer-term, the region's property markets are likely to emerge stronger.
Longer-term support for new nuclear builds has not received a notable fillip from the release of the Energy Review report
Core inflation has been relatively low in recent months and longer-term inflation expectations remain well contained, but pressures on inflation have stayed elevated.
The real price is still relatively low and Saudi Arabia recently announced that they're going to make some fundamental investments that will increase their longer-term output.
Furthermore, while longer-term rates may be more attractive farther out on the yield curve, today's sluggish and uncertain economy dictates a more liquid position to cover unforeseen expenses, if and when they arise.
Inflation and longer-term inflation expectations remain well contained.
So I think that, in general, a rise in longer-term interest rates going forward will be a reflection of a firming global economy rather than something that will slow it down.
MOORPARK - In an effort to address complaints about day laborers gathering on High Street, the city will step up law enforcement, but will also seek longer-term solutions, such as setting up a special center for the workers, officials said Thursday.
Fitch also believes longer-term event risk is present from potential Universal Service Fund (USF) reform and future roaming rate pressure from the 700 MHz spectrum auction.