Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common [...]
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long-term liabilities.
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Subject 1. Components and Format of the Balance Sheet the financial demands of the operating cycle.
Long-Term Liabilities
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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