More terms
Accounts Payable
A balance-sheet liability for amounts owed to suppliers for goods or services purchased on credit.
What traders should verify
For Accounts Payable, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Accounts Payable is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.