The Enterprise and Economic Development Glossary a resource of the .network library

liabilities:

... payables; what is owed by an individual or enterprise at a point in time as reflected, in the latter case, by its balance sheet. Obligations that are expected to continue for an extended period, such as loans and mortgages payable, are referred to as long-term liabilities.

Wikipedia's explanation of what a balance sheet is contains sections listing examples of liabilities as well as equity and current assets and fixed assets.

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