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An protects partners from liability for the wrongful acts of those whom they directly supervise and control.
Retired Employees
Individuals who have concluded their professional careers and are no longer working, often receiving pensions or retirement benefits.
Current Liability
A financial obligation a company is expected to settle within one fiscal year or its current operating cycle, whichever is longer.
Long-term Debt
Loans and financial obligations lasting more than one year that a company owes to external parties.
Contingent Liability
A potential liability that may become an actual liability in the future.
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