Other LT Liabilities


  • Id: bs_other_noncur_liabs_sub_detailed
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “other LT liabilities”, “other long-term liabilities”, “other non-current liabilities”, “non-specific long-term obligations”, “miscellaneous non-current liabilities”


Other long-term liabilities are obligations that are due after more than one year and do not fit into any other liability categories. They are reported on the balance sheet under non-current liabilities and may include various types of liabilities, such as accrued liabilities, pension liabilities, deferred revenue, deferred tax liabilities, derivatives and hedging, and miscellaneous long-term liabilities12. Accrued liabilities are expenses that a business incurs but has not yet paid or recorded1. Pension liabilities are obligations to pay retirement benefits to employees2. Deferred revenue is income that a business receives in advance but has not yet earned by providing goods or services2. Deferred tax liabilities are taxes that a business owes but has not yet paid due to temporary differences between accounting and tax rules2. Derivatives and hedging are financial instruments that are used to manage risk exposure or speculate on price movements2. Miscellaneous long-term liabilities are any other obligations that do not fall into the above categories2.