Current Liabilities

/ˈkʌrənt laɪəˈbɪlɪtiz/

Definitions

  1. (n.) Obligations or debts of a business payable within one year or within the operating cycle, whichever is longer.
    Current liabilities must be settled within the next fiscal year.

Forms

  • current liabilities

Commentary

In legal and financial contexts, current liabilities indicate short-term financial obligations and are crucial for assessing a company's liquidity and solvency.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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