Payable/Accrued (SF.BS.Payable_Accrued)

Payable/Accrued (SF.BS.Payable_Accrued) is used when Accounts Payable (SF.BS.AccountsPayable) and Accrued Expenses (SF.BS.AccruedExpenses) are not reported separately.

Payable/Accrued (SF.BS.Payable_Accrued) does not include:

  • Accounts Payable to suppliers and other trading partners (shown in “Accounts Payable” (SF.BS.AccountsPayable)) (both are never populated at the same time)
  • Accrued expenses, such as interest accrued/payable, wages/salaries accrued/payable, accrued compensation to employees, rent, etc. (shown in “Accrued Expenses” (SF.BS.AccruedExpenses)) (both are never populated at the same time)
  • Dividends payable (common or preferred) (shown in “Dividends Payable” (SF.BS.DividendsPayable))
  • Notes/mortgage payable (shown in “Notes Payable/Short-Term Debt” (SF.BS.NotesPayable_STDebt))
  • Interest payable/accrued interest in financial service companies (shown in “Accounts Payable” (SF.BS.AccountsPayable))