Which among the following is a non-current liability?   Operating cycle in months Expected period when payment is made A 9 12 B 11 12 C 11 13 D 18 20 E 18 16 F 10 12

CEF CDE ADF CD

CD

Operating cycle in months Expected period when payment is made Liability A 9 12 Current B 11 12 Current C 11 13 Non-current D 18 20 Non-current E 18 16 Current F 10 12 Current * A liability is treated as current if payment is made within operating cycle or 12 months.