> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://biasinvestors.crisp.help/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Liabilities

The claims by creditors against a corporation including short-term liabilities (accounts payable, wages and salaries payable, dividends payable, accrued taxes payable), and long-term liabilities (mortgage bonds, debentures, and bank loans).