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Wikipedia definition
1. Long-term liabilitiesLong-term liabilities are liabilities with a future benefit over one year, such as notes payable that mature longer than one year. In accounting, the long-term liabilities are shown on the right wing of the balance-sheet representing the sources of funds, which are generally bounded in form of capital assets. Examples of long-term liabilities are debentures, mortgage loans and other bank loans.
Read “Long-term liabilities” on English Wikipedia
Read “長期負債” on Japanese Wikipedia
Read “Long-term liabilities” on DBpedia

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