Finance and Funding

Accounting Primer: Non Current Liabilities

Non-current Liabilities Non-current liabilities are those obligations that will be payable in the following year. There are three types of non-current liabilities, only two of which are listed on the balance sheet: Non-current portion of Long-Term Debt (LTD) Notes Payable to Officers, Shareholders, or Owners Contingent Liabilities Non-current portion of long-term debt is the principal …

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