Characteristic of a Liability | CFA® Level 1 Exam | Test Prep

Characteristic of a Liability

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Question

Which of the following is considered a characteristic of a liability?

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A. B. C. D. E.

C

By definition, a liability is a financial obligation that requires the payment of money, or the rendering of future services. It is a claim against the business that must be satisfied in one way or another. Lastly, liabilities are claims that have a higher level of priority than equity as it relates to the distribution of income, or assets.