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A) These are due within one year
B) These are consist of all debts, payable after12 months
C) In working capital, these are deducted from current assets
D) All of the given options
Option B is the right answer.
These are consist of all debts, payable after12 months.
A long-term liability is a liability due in more than one year. So it should be recorded under non current liabilities head in balance sheet. So, we can Say Option B is correct one