Series 66: Liabilities

Taken from our Series 66 Online Guide

Liabilities

Liabilities are what a company owes to others. Like assets, liabilities can be divided into current liabilities and long-term liabilities. Current liabilities are debts that will be paid back within a year. Current liabilities include:

• Accounts payable—Amount that is owed to suppliers
• Accrued expenses—Wages, taxes and interest that have accrued, but have not yet been paid
• Sho

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