Which of the following is least likely to be included in long-term liabilities?

A) obligations for future pension payments
B) capital leases payable
C) liabilities on options to sell stock
D) unearned revenues

Long-Term Liabilities

Company debts that are payable beyond a year from now.

Capital Leases Payable

The liability account that records the present value of future lease payments for assets obtained through capital leases.

Unearned Revenues

Money received by a company for goods or services yet to be delivered or performed.