Long-Term Liabilities

Long-Term Liabilities

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Question

Which of the following is a long-term liability?

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Explanations

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A. B. C. D. E.

Explanation

Only bonds would be a long-term liability. Long-term liabilities are repaid over a time frame of greater than one year. Bonds are repaid over many years, whereas accounts payable and commercial paper are current liabilities (repaid over less than one year); cost of goods sold is an expense not a liability.