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In the example below, we'll keep it simple and use ... each year the income statement will show the $1,700 as a depreciation expense. On the balance sheet, each year's depreciation expense will ...

However, they are presented on the company's balance sheet and the expenses that they represent are on the income statement. Accounts payable are a liability. More specifically, they are ...

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Reported as a current liability on the balance sheet. For example, if a company has a tax expense of $300,000 but has already paid $100,000 in advance, the income tax payable will be $200,000.