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2. Long-term liabilities - Wikipedia

   en.wikipedia.org/wiki/Long-term_liabilities

   Long-term liabilities, or non-current liabilities, are liabilities that are due beyond a year or the normal operation period of the company. [ 1 ] [ better source needed ] The normal operation period is the amount of time it takes for a company to turn inventory into cash. [ 2 ]

3. Current liability - Wikipedia

   en.wikipedia.org/wiki/Current_liability

   The classification of liabilities also plays a role in determining financial ratios, such as the current ratio—calculated as current assets divided by current liabilities. A higher current ratio indicates that the business has sufficient current assets to cover its obligations over the coming year, suggesting stronger liquidity. [1] The ...

4. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

5. What are assets, liabilities and equity? - AOL

   www.aol.com/finance/assets-liabilities-equity...

   For example, if a company with five equal-share owners has $1.2 million in assets but owes $485,000 on a term loan and $120,000 for a semi-truck it financed, bringing its liabilities to $605,000 ...

6. What is the long-term capital gains tax? - AOL

   www.aol.com/finance/long-term-capital-gains-tax...

   Short-term capital gains taxes are paid at the same rate as you’d pay on your ordinary income, such as wages from a job. Long-term capital gains tax is a tax applied to assets held for more than ...

7. Current asset - Wikipedia

   en.wikipedia.org/wiki/Current_asset

   On a balance sheet, assets will typically be classified into current assets and long-term fixed assets. [2] The current ratio is calculated by dividing total current assets by total current liabilities. [3] It is frequently used as an indicator of a company's accounting liquidity, which is its ability to meet short-term obligations. [4]