Читать книгу Reading Financial Reports For Dummies - Lita Epstein - Страница 86

Long-term liabilities include money due beyond the next 12 months. Companies use the following accounts to record long-term liability transactions:

 Loans payable: This account tracks debts, such as mortgages or loans on vehicles, that are incurred for longer than one year.

 Bonds payable: This account tracks corporate bonds that have been issued for a term longer than one year. Bonds are a type of debt sold on the market that must be repaid in full with interest.