Some examples of long-term liabilities are the noncurrent portions of the following:
- bonds payable
- long-term loans
- capital leases
- pension liabilities
- postretirement healthcare liabilities
- deferred compensation
- deferred revenues
- deferred income taxes
- derivative liabilities
Some long-term debt that is due within one year of the balance sheet date could continue to be reported as a long-term liability if there is:
- a long-term investment that is sufficient and restricted for the payment of the debt, or
- intent and a financing arrangement that replaces the debt with new long-term debt or with capital stock.
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