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1 Current liabilities are those that will become due, or must be paid, within one year. 2  Long-term liabilities are debts and other non-debt financial obligations, which are due after a period of at least one year from the date of the balance sheet.
liabilities. 1  moneys owed; debts or pecuniary obligations (opposed to assets). 2  Accounting. liabilities as detailed on a balance sheet, especially in relation to assets and capital.