What is the mix of current and long-term liabilities?

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The mix of current and long-term liabilities will vary depending on the type of business, its size, and the specific liabilities it has. Generally speaking, most businesses’ current liabilities are comprised of short-term debt (such as accounts payable), while long-term liabilities usually include mortgages, loans or bonds. Some businesses may also have other types of long-term obligations such as leases or deferred taxes.