Answer:
Disagree.
Step-by-step explanation:
Liability refers to an obligation, generally speaking.
This concept often refers to a company's legal financial debts or obligations that appear during the company operations. However, not only refer to monetary term. Obligations can also imply goods or services. That's why the answer here must be "disagree", because the given statement defines it just in monetary terms.
Therefore, liability includes loans, mortgages, deferred revenues, accounts payable, goods and services which depend on the type of corporation.