Русско-англо-русский юридический словарь

Bonds and notes both appear on the liabilities side of a company's balance sheet, and the interest paid on each appears as an interest expense on the income statement. (The Motley Fool)

For the liabilities side, the accounts are organized from short to long-term borrowings and other obligations. (Investopedia)

Not surprisingly, a current liability will show up on the liability side of the balance sheet. In fact, as the balance sheet is often arranged in ascending order of liquidity, the current liability section will almost inevitably appear at the very top of the liability side. (Corporate Finance Institute)