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Companies include any liabilities that they have to pay within the next year and that they don’t specify elsewhere on the balance sheet in the liability category creatively called other current liabilities. This category can include a wide variety of things from royalties to interest to rebates and everything in between.

This section outlines the categories you see in the long-term liabilities section of the balance sheet.

When a company owes money that it expects to pay in a time period that’s longer than one year, the value of that money goes into a category called notes payable. Often this category includes all loans and debt that the company is expected to pay over the long run. However, some companies choose to include any payments on bonds held for more than one year in a separate category called bonds payable.

When a company leases a piece of capital, the total amount owed on that lease adds to the value of the capital lease obligations category of liabilities. As the company gradually pays the lease, each payment causes a deduction from this liability.