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Current Liabilities
We have studied about liabilities are claims of outsiders against the business. Conversely, these are amounts owed through the business to people who have lent money or provided goods or services on credit. If these liabilities are unpaid within an accounting period or the operating cycle of the business, they are categorized as current liabilities. Several of such liabilities are incurred in the acquisition of materials or services forming part of the current assets. As was the case along with current assets and liabilities are also listed in the sequence of their relative liquidity.
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