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.
[2] For example, ifthe face value of the bond is $100,000 and issue costs are $1,000, then the bond payable (netof the bond issue costs) is recorded at $99,000.Thus, the effective-interest rate will be higher,based on the reduced carrying value. Chapter 14 Non-Current Liabilities Â· 14â1U.S.