Debts or other obligations (loans) coming due within a year.

  Calculation rule
Current liabilities =     Accounts payable
 + Short term debt
 + Current portion of Long term debt
 + Other current liabilities

The relationship between current assets and current liabilities tends to show the business' ability to pay off its debt during the normal course of operations.

Account payable
Current ratio
Operating working capital
Quick ratio
Working capital

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