The current portion of the long term liabilities are included in Current Liabilities.
Long term liabilities are monetary obligations of a company that has to pay after an year.
Current Liabilities are those liabilities which have top be paid in the present financial year .
It includes the short term borrowings , accounts payable , expenses , notes payable etc.
The current portion of the long term liabilities are included in Current Liabilities.
Like the interest of a long term loan of this year is a long term liability in the current year.
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