{"iri":"https://lexicon.financial/financial/coa/Liabilities","label":"Liabilities","definition":"Top-level chart-of-accounts container for everything the business owes — short-term obligations (payables, accrued expenses) plus long-term debt. Reported on the right side of the balance sheet.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}