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Non-Current Liability

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

Current Liability

Generally, it is a liability that is currently due for payment. More specifically, it is a debt that an entity...

Long-Term Asset

A synonym for non-current asset; an asset that is not a current asset; typically, it has a long-term life and...

Current Asset

An asset that cant be realized or is intended to be sold or fully utilized in a normal operating cycle...

Noncurrent Asset

An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...

Non-Current Asset

An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...

Reciprocal Transfer

A two-way exchange of economic resources; a transfer of assets/ liabilities in exchange for equal value (or approximately equal value)....

Non-Reciprocal Transfer

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...

Nonreciprocal Transfer

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...

Non-Monetary Liability

A non-monetary item; a liability that is not a monetary liability. It is a liability that is not in a...