RRHH Digital It refers to any money or service that is currently owed to another party. In the case of a company, it refers to the legal debts or obligations that arise during business operations.
These are recorded on the balance sheet and include: loans, accounts payable, mortgages, taxes, wages, accrued expenses and deferred revenues. There are typically two categories of liabilities: current liabilities (debts payable within one year) and long-term liabilities (debts payable over a longer period).
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