Yayo: And I'd like to thank game 'cause he's mr potato head of the year, 'n' you kn..
Long-term liabilities = liabilities-current liabilities. Following is a list of some typical long-term liabilities: 1  Bonds payable. 2  Loans payable. 3  Deferred tax liability. 4  Pensions payable. 5  Post-retirement healthcare obligation. 6  Finance lease payable.
Dividends in arrears are reported as a current liability on the balance sheet. A corporation has cumulative preferred stock on which it pays dividends of $20,000 per year. The dividends are in arrears for two years.