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TeachMeFinance.com - explain Current liabilities Current liabilities The term 'Current liabilities' as it applies to the area of energy can be defined as ' A debt or other obligation that must be discharged within one year or the normal operating cycle of the utility by expending a current asset or the incurrence of another short-term obligation. Current liabilities include accounts payable, short-term notes payable, and accrued expenses payable such as taxes payable and salaries payable'. Previous 5 Terms: Current (Amperes, Amps, A) Current (electric) Current (I) Current assets Current Dental Terminology Next 5 Terms: Current Meter Current Procedural Terminology Current ratio Curtain Drain Curtain grouting About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.