Non-current liabilities in the financial statements
Non-current liabilities is a balance-sheet line item: a balance at a date, with a credit balance in the ledger. Metrics read it as a positive number, although the ledger stores credits as negative amounts.
Non-current liabilities in Business Central
How the accounts are selected
- Category Long Term Liabilities (13) and every category below it
- Plus 4 accounts assigned directly: 21100 Bonds and Debenture Loans, 21200 Convertibles Loans, 21300 Other Long-term Liabilities, 21400 Bank overdraft Facilities
4 posting accounts in total.
Posting accounts
- 20000 Liabilities
- 21000 Long-term Liabilities