Please note that the loan agreement is required to classify the loans into either current or non current liabilities. As this is not stated in the question, they are better classified as non current liabilities.
The Fair Labor Standards Act (FLSA) sets the federal standards for minimum wage, overtime pay, record keeping, and child labor. This includes any full time or part time worker employed by Centinix.
The Immigration Reform and Control Act (IRCA) prohibits employers from hiring (or even recruiting) any alien/foreign citizen that doesn't have a proper work authorization. That means that all Centinix's employees should have a green card.
