Tavapärasemad viitkohustised on maksukohustised, mis on küll bilansis kohustiste all kajastatud, kuid tasutakse tulevikus. Viitkohustiste summa on arvuliselt võrdne tasumata kulude summaga.
A liability is a present obligation of an entity to transfer assets or provide services to another party as a result of a past transaction or event. A accrued liability usually arises from borrowing, purchasing goods or services on credit, accruing expenses, collecting advance payments, or incurring legal obligations. Proper accrued liability recognition ensures that financial statements fairly present obligations, liquidity, leverage, and future cash commitments.
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