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  2. Long-term liabilities - Wikipedia

    en.wikipedia.org/wiki/Long-term_liabilities

    Long-term liabilities give users more information about the long-term prosperity of the company, [3] [better source needed] while current liabilities inform the user of debt that the company owes in the current period. On a balance sheet, accounts are listed in order of liquidity, so long-term liabilities come after current liabilities.

  3. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    Current liabilities – these liabilities are reasonably expected to be liquidated within a year. They usually include payables such as wages, accounts, taxes, and accounts payable, unearned revenue when adjusting entries, portions of long-term bonds to be paid this year, and short-term obligations (e.g. from purchase of equipment). Current ...

  4. Fixed liability - Wikipedia

    en.wikipedia.org/wiki/Fixed_liability

    A fixed liability is a debt, bond, mortgage or loan that is payable over a term exceeding one year. Such debts are better known as non-current liabilities [1] or long-term liabilities. [2] Debts or liabilities due within one year are known as current liabilities. [3]

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A small business balance sheet lists current assets such as cash, accounts receivable, and inventory, fixed assets such as land, buildings, and equipment, intangible assets such as patents, and liabilities such as accounts payable, accrued expenses, and long-term debt. Contingent liabilities such as warranties are noted in the footnotes to the ...

  6. Category:Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Category:Liability...

    This list may not reflect recent changes. ... Long-term liabilities; P. Provision (accounting) This page was last edited on 17 May 2023, at 15:18 (UTC). ...

  7. Liability - Wikipedia

    en.wikipedia.org/wiki/Liability

    Accrued liabilities and contingent liability Current liability , or short-term liabilities are obligations that will be settled by current assets or by the creation of new current liabilities Non-current, or Long-term liabilities , liabilities with a future benefit over a certain period of time (e.g. longer than one year)

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  9. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    The unified budget deficit, a cash-basis measurement, is the equivalent of a checkbook balance. This indicator does not consider long-term consequences, but has historically been the focus of budget reporting by the media. Except for the unified budget deficit, the federal government's financial statements rely on accrual basis accounting. [53]