Other Liabilities

Like the few other "other" parts of the balance sheet, "Other Liabilities" is a catch-all category where companies can consolidate their miscellaneous debt. You can normally find an explanation of what makes up these other liabilities somewhere in the financial reports. Often times, they consist of things such as inter-company borrowings (where one of a company's divisions or subsidiaries borrows from another), accrued expenses, sales tax payable (in the instance of retail stores), etc.

Generally, you should take the time to look at the various other liabilities a company has. Most are self explanatory and are not as important as the other major liabilities already discussed.

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This page is part of Investing Lesson 3 - Understanding the Balance Sheet. To go back to the beginning, see the Table of Contents. If you have already read this lesson, you can skip directly to the Balance Sheet Quiz.