Which of these is NOT typically included in disclosures for long-term debt?

The appropriate choice highlights that estimated future market value is not typically included in the disclosures for long-term debt. In financial accounting, disclosures related to long-term debt primarily focus on aspects such as the terms and conditions of the debt agreements, which encompass borrower-imposed restrictions, call and conversion privileges, and the maturity dates of the debt.

Borrower-imposed restrictions are crucial as they outline covenants that a borrower must comply with, which can affect financial and operational decisions. Call and conversion privileges are also vital since they provide insights into the rights of the creditor and any potential actions that might alter the borrower’s obligations. Maturity dates inform stakeholders of when the principal amount of the debt will be due for payment.

In contrast, while estimated future market value may provide additional context about the debt's worth in the market at a certain point in time, it is not a required disclosure under financial reporting standards. The focus of disclosures is primarily on contractual obligations and terms, rather than speculative market values, which can fluctuate and are not directly relevant to the reporting of liabilities on the financial statements. This distinction reinforces the nature and purpose of the disclosures provided in financial statements for long-term debt.