| |
Operating cycle in months |
Expected period when payment is made |
Liability |
Reason |
| A |
9 |
12 |
Current |
The expected period of payment is more than operating cycle but less than 12 months so it is a current liability. |
| B |
11 |
12 |
Current |
The expected period of payment is more than operating cycle but less than 12 months so it is a current liability. |
| C |
11 |
13 |
Non-current |
The expected period of payment is more than operating cycle and 12 months so it is a non current liability. |
| D |
18 |
20 |
Non-current |
The expected period of payment is more than operating cycle and 12 months so it is a non current liability. |
| E |
18 |
16 |
Current |
The expected period of payment is less than operating cycle so it is a current liability. |
| F |
10 |
12 |
Current |
The expected period of payment is more than operating cycle but less than 12 months so it is a current liability. |
