A PDC cheque issued dated after 1 year payment is a 1. Current Liability? 2. Long Term Liability?

I do subscribe the view of Mr.Moorthy.One thing he silently told is that issuing PDC with such an extended validity is not at all prudent and though experts differ on its accounting treatment,it is not advisable to have an entry in the books.(ie keep the expenditure hanged till the date of cheque comes)

******[With a cheque book obtained from a bank you can clear off all liabilities from the Balance Sheet at no extra cost...just by issuing post dated cheques !!!! ]

The Liability for the purpose of which the post dated chque issued remain as it is: Current liability or Long term liability--both maintain the same status co at the time of issue of the post dated cheques.