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

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

Bonds Payable represents the amount owing on the bond issue. The interest expense payable is calculated by multiplying the annual market rate of 8% by two twelfths to account for the semi-annual payments.

This bond issue was most likely done to raise funds for operations or other activities within UTI. As such it would be important to monitor how these funds are used in order to maximize return; this can be achieved through regular financial statements which should provide details on how money has been spent and whether any goals have been achieved or not.

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.