Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common [...]
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Subject 1. Components and Format of the Balance Sheet the financial demands of the operating cycle.
These are obligations that are not reasonably expected to be liquidated within the normal operating cycle but instead at some date beyond that time. <span>Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. Generally they are of three types:
Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payab
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