What is current liabilities in accounting? 1.52K viewsAccounting0 Garcia 0 Comments What makes a liability to be included in the balance sheet as current instead of non current? I suppose that it has to do with the maturity but what are the rules? 1 AnswerActiveVotedNewestOldest 0 Mutter Posted 0 Comments Current Liabilities are liabilities that are expected to fall due within less than twelve months. Register or Login Search for: