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property, plant, & equipment - long-term assets, What are long-term assets? - are all the assets that will not be converted to cash or used up within the business's operating cycle or one year. , unearned revenue - current liability , note payable due in 2 years - long-term liability , What are long-term liabilities? - liabilities that do not need to be paid within one year or within the operating cycle., What are current liabilities? - must be paid either with cash or with goods and services within one year or within the entity's operating cycle. , What are current assets? - they will be converted to cash or used up during the next 12 months or within the business's operating cycle., office supplies - current asset,

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