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A longer-term liability typically has an interest payment associated with it, and so is more likely to be classified as long-term debt. Other types of payables, such as accrued expenses, dividends payable, or wages payable, are recorded in other accounts in order to more easily identify them.

Accounts payable is listed on a company's balance sheet. Accounts payable is a liability since it's money owed to creditors and is listed under current liabilities on the balance sheet. Current liabilities are short-term liabilities of a company, typically less than 90 days.

Mortgage payable. A mortgage payable is the liability of a property owner to pay a loan that is secured by property. From the perspective of the borrower, the mortgage is considered a long-term liability. ... The total amount due is the remaining unpaid principal on the loan.

Long-term liabilities are listed in the balance sheet after more current liabilities, in a section that may include debentures, loans, deferred tax liabilities, and pension obligations.

Current maturities of long-term debt - This is the part of a long term debt that is due in the upcoming 12 months. ... Notes payable (other than bank notes) - This is the current principal portion of long-term notes. Payroll taxes payable - This is taxes withheld from employees or taxes related to employee compensation.

A note payable is typically a short-term debt instrument. In contrast, long-term debt consists of obligations due over a period of more than 12 months. A common quality is that both appear under "liabilities" on a company's balance sheet.

Accounts payable are funds you owe others—they sent you an invoice that is still “payable” by you. Accounts payable are usually due within 30 days, and are recorded as a short-term liability on your company's balance sheet.

Short term debt, also called current liabilities, is a firm's financial obligations that are expected to be paid off within a year. Common types of short term debt include short-term bank loans, accounts payable, wages, lease payments, and income taxes payable.

The short/current long-term debt is a separate line item on a balance sheet account. It outlines the total amount of debt that must be paid within the current year—within the next 12 months. Both creditors and investors use this item to determine whether a company is liquid enough to pay off its short-term obligations.

Long-term liabilities are financial obligations of a company that are due more than one year in the future. The current portion of long-term debt is listed separately to provide a more accurate view of a company's current liquidity and the company's ability to pay current liabilities as they become due.