Which of the Following Would NOT Be Included as a Liability

question 21

Multiple Choice

Which of the following would NOT be included as a liability in a corporate balance sheet?

• A) Notes payable
• B) Accounts payable
• C) Bonds
• D) Accumulated Depreciation

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Definitions:

Grant Date

The date on which an employee receives a stock option or grant as part of their compensation package.

Stock-Based Compensation

A method of paying employees or service providers using shares of the company's stock, reflecting a form of non-cash compensation.

APB Opinion

Issued by the Accounting Principles Board, these were intended to shape accounting standards and guidance before the board was replaced by the Financial Accounting Standards Board (FASB).

Black-Scholes Method

A mathematical model used to price European options and assess the potential risks of financial instruments.