2. Non-Current Liabilities: These are the long-term debts or liabilities that fall outside one year. Examples include: i.) Non-current liabilities: Bonds, mortgages, or loans more than one year from expiration. ii.) Non-current tax liabilities: Taxes owed but not payable until a later period. Current liabilities should be written first, then non-current liabilities. https://finxl.in/merger-and-acquisition-certification-online-training-courses.html