(Trade Accounts Payable) Obligations to pay for goods and services used in the basic operating activities of the business
Accrued Liabilities
(Accrued Expenses) Obligations related to expenses that have been incurred, but will not be paid until the subsequent period (e.g. payroll payable, income taxes payable)
Deferred Revenues
(Unearned Revenues) Obligations arising when cash is received prior to the related revenue being earned (e.g. magazine subscriptions)
Note Payable
Portions of debt that are due within the next year or operating cycle
