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Liabilities are usually categorized as current or long-term . A current liability is an amount owed that will become due within one year. A long-term liability is an amount owed that will not fall due within one year. FEATURE ARTICLE: The Structure And Purpose Of Liabilities Everybody knows what a liability is in one form or another. It s the mortgage we owe on our house; the outstanding balance owed on our credit cards; the debt owed to a friend who loaned us money, etc. In busine.
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