Current Liabilities: Definition and Due Dates | CFA® Level 1 Test Prep

Current Liabilities

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Current liabilities are defined as those that come due:

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A. B. C. D.

D

The classification of liabilities into short and long-term is somewhat subjective but for balance-sheet purposes, all obligations that are coming due within a year or an operating cycle, whichever is longer, are considered to be current