Typical non-current liabilities include lease obligations, asset retirement obligations, accrued retirement beneﬁts liability, and deferred income taxes.

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Non-current liabilities represent obligations that are due more than one year in the future. The examples given, such as lease obligations and deferred income taxes, are typical non-current liabilities.

Typical Non-Current Liabilities Include Lease Obligations, Asset Retirement Obligations, Accrued