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Which one of the following is not a typical current liability?

A. Sales taxes payable
B. FICA taxes payable
C. Bonds payable
D. Unearned revenue

1 Answer

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Final answer:

Bonds payable is not a typical current liability.

Step-by-step explanation:

C. Bonds payable is not a typical current liability.

Current liabilities are obligations that are expected to be settled within one year or the operating cycle of a business, whichever is longer. They include obligations such as accounts payable, salaries payable, and unearned revenue.

Bonds payable, on the other hand, are long-term liabilities that represent money borrowed by a company by issuing bonds. Bonds are typically issued with a maturity date of more than one year. Therefore, bonds payable are not considered typical current liabilities.

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