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Robert Anderson

Professor of Law Pepperdine University School of Law

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Current Liabilities

Current liabilities are those liabilities on the balance sheet that are expected to be paid off with current assets or refinanced within a relatively short period of time, usually one year. Current liabilities typically include accounts payable and other short-term payables. The importance of current liabilities is that they impose constraints on the cash flow of the company and make it important the company has adequate current assets to maintain liquidity. The more current liabilities the corporation has, the more current assets it will typically need to pay those liabilities. Thus, the difference between current assets and current liabilities is itself an important number, called  Loafers Black Leather Bit Soft Shoes Bally 71O4qg.

Product type Boots & wellies
Ref. 181297
Season Spring/Summer
Width Standard
Manufacture Thailand
Construction Goodyear stitching
Size reference 38
Colour Black
Calf circumference 22 cm
Leg height 13 cm
Heel height 4 cm
Lining Textile
Platform height 2.5 cm
Upper/Ankle Leather
Sole type Removable inner sole
Insole Synthetics
Outer sole Synthetics