Prepare balance sheet presentation for UTI long term liabilities as of December 31 2014.

Long Term Debt:
Bonds Payable – 5,000,000 USD
Less Interest Expense (8% x 2/12) – 200,000 USD
Total Long Term Liabilities – 4,800,000 USD

The Bonds Due represents the outstanding amount on the bond. Interest expense payable can be calculated by multiplying 8% annual market rate by 2/12ths in order to take into account semi-annual payments.

The bond was likely issued to raise money for UTI’s operations and other functions. It is important that these funds be used efficiently to get the best return. This can be done by regularly reviewing financial statements, which will show how they have been spent.

At the end of each accounting period it is also essential to ensure that all relevant information is included in reports so investors can accurately assess potential returns; this includes ensuring all long-term liabilities are accounted for correctly – including those associated with bonds such as repayment schedules and accrued interest expenses.

In conclusion it appears that having an accurate representation of a company’s long term liabilities at all times is essential if one wants to make informed decisions when investing in businesses; understanding items such as bonds payables can provide valuable insight into current performance levels while helping identify areas where improvements may be needed going forward.