Why is information relating to a company's scheduled maturities of debt useful in an analysis of its financial condition? we prefer to see liabilities coming due in the near future if interest rates are expected to decline; but deferred if interest rates are expected to increase. we are looking to see if all payments are approximately equal. if so, the expected drain on cash flow will be constant. excessive payments in any one year can create a cash flow problem, especially if the debt cannot be refinanced. the information relating to a company's scheduled maturities is not important.