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Fixed liability : ウィキペディア英語版
Fixed liability

A fixed liability is a type of debt. Bonds, mortgages and loans that are payable over a term exceeding one year would be fixed liabilities.
== Definition ==
Merriam-Webster.com defines a fixed liability as: "a liability (as a bond or mortgage) that does not mature for at least one year from the date incurred or from a given balance-sheet date."
See also Long-term liabilities.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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