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Airgeadas Suim dhlite nach gá a aisíoc taobh istigh den chéad tréimhse chuntasaíochta eile ag gnólacht. I gcomhthéacsanna áirithe, d'fhéachfaí ar fhiachas fadtéarma mar dhliteanas nach mbeadh le haisíoc taobh istigh de trí, nó b'fhéidir deich, mbliana.
Finance A sum owed that does not have to be repaid within the next accounting period of a business. In some contexts a long-term liability may be regarded as one not due for repayment within the next three, or possibly ten, years.