Accrued vacation pay. Estimated taxes payable. Current Assets Current Liability Current Liability or Long-term Liability Footnote Disclosure Service warranties on appliance sales. Long-term Investments Property, Plant and Equipment Customer advance on an order. Stockholders' Equity Employee payroll deductions unremitted. Unpaid bonus to officers. Deposit received from customer to guarantee performance of a contract. Sales taxes payable. Gift certificates sold to customers but not yet redeemed. Premium offers outstanding. Discount on notes payable. Personal injury claim pending that is not probable and/or not reasonably estimable