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Vivus's quarterly accounts payable declined from Sep. 2013 ($38.84 Mil) to Dec. 2013 ($34.75 Mil) and declined from Dec. 2013 ($34.75 Mil) to Mar. 2014 ($31.94 Mil).
Vivus's annual accounts payable increased from Dec. 2011 ($9.33 Mil) to Dec. 2012 ($40.06 Mil) but then declined from Dec. 2012 ($40.06 Mil) to Dec. 2013 ($34.75 Mil).
Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.
It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.
* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.
Vivus Annual Data
Vivus Quarterly Data