liabilities plus owner's equity
part of the balance sheet, which is not assets (Еnglish has no term for this)
liability
future sacrifices of economic benefits that an entity is obliged to make to other entities as a result of past transactions or other past events
provision
account which records a present liability of an entity
long-term liabilities
liabilities that are due beyond a year or the normal operation period of the company
current liability
all liabilities of the business that are to be settled in cash within the fiscal year or the operating cycle of a given firm