Place the number of the liability next to the statement to which it applies.

1. Bonds payable

2. Long-term notes payable

3. Mortgage payable

4. Long-term lease

5. Pension liabilities

6. Other post-retirement benefits

7. Deferred income taxes

________ a. May result in a capital lease

________ b. Differences in income taxes on accounting income and taxable income

________ c. The most popular form of long-term financing

________ d. Often used to purchase land and buildings

________ e. Often used interchangeably with bonds payable

________ f. Future health care costs are a major component.

________ g. May include 401(k), ESOPs, or profit-sharing