Other Current Liabilities


DEFINITION of 'Other Current Liabilities'

A balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable.

BREAKING DOWN 'Other Current Liabilities'

Companies will group together these other current liabilities into one account on the balance sheet for the sake of simplicity. Investors should be able to find out exactly which liabilities are accounted for in the other current liabilities account by reading the attached foot or end notes.

  1. Spontaneous Liabilities

    Liabilities of a company that are accumulated automatically as ...
  2. Other Current Assets - OCA

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  3. Current Liabilities

    A company's debts or obligations that are due within one year. ...
  4. Other Long-Term Liabilities

    A balance sheet item that includes obligations which are not ...
  5. Accounts Payable - AP

    An accounting entry that represents an entity's obligation to ...
  6. EBITA

    Earnings before interest, taxes and amortization. To calculate ...
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  1. Can working capital be negative?

    Working capital can be negative if a company's current assets are less than its current liabilities. Working capital is calculated ... Read Full Answer >>
  2. How do I read and analyze an income statement?

    The income statement, also known as the profit and loss (P&L) statement, is the financial statement that depicts the ... Read Full Answer >>
  3. Does working capital include prepaid expenses?

    The calculation for working capital includes any prepaid expenses that are due within one year, since such prepaid expenses ... Read Full Answer >>
  4. Does working capital include short-term debt?

    Short-term debt is considered part of a company's current liabilities and is included in the calculation of working capital. ... Read Full Answer >>
  5. Do dividends affect working capital?

    Regardless of whether cash dividends are paid or accrued, a company's working capital is reduced. When cash dividends are ... Read Full Answer >>
  6. Do prepayments provide working capital?

    Prepayments, or prepaid expenses, are typically included in the current assets on a company's balance sheet, as they represent ... Read Full Answer >>

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