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Browse terms140
Browse terms140

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Long-Term Liabilities

Obligations due more than one year after the balance-sheet date, including long-term debt and certain deferred or contingent commitments.

What traders should verify

For Long-Term Liabilities, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.

Do not conflate

Long-Term Liabilities is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.

Primary source

SEC definition

Source 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.

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