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Question : When the Period of Operating Cycle is more than 12 Months (Say 15 Months): Liabilities due for settlement (payment) within 15 months from the date of the Balance Sheet are classified (shown) as --------------

Option 1: Current liabilities 

Option 2: Non – current liabilities 

Option 3: Non – current assets 

Option 4: None the above 


Team Careers360 13th Jan, 2024
Answer (1)
Team Careers360 25th Jan, 2024

Correct Answer: Non – current liabilities


Solution : Answer = Non – current liabilities

When the operating cycle of a company exceeds 12 months, liabilities due for settlement within this extended period are classified as non-current liabilities on the balance sheet. This adjustment reflects the longer-term nature of the company's financial obligations, aligning with the duration of its operating cycle.
Hence, the correct option is 2.

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