1) Current liabilities - these liabilities are reasonably expected to be liquidated within a year. They usually include payables (wages, accounts, taxes, etc, payables), unearned revenue (see adjusting entries), portions of long-term bonds to be paid this year, short-term obligations (e.g. from purchase of equipment), and others.
2) Long-term liabilities - these liabilities are reasonably expected not to be liquidated within a year. They usually include issued long-term bonds, notes payables, long-term leases, pension obligations, long-term product warranties, etc.

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