#liabilities__liabilitie  ('!' replaced by '-' since a liability (e.g. a loan) for someone may be seen as an asset by another or even the same person (e.g. a credit))$ anything that is owed to someone else
  supertype:  #possession  anything owned or possessed
  inverse:  #assets
  subtype:  #tax_liability__taxliability  the amount of tax owed; calculated by applying the tax rate to the tax base
  subtype:  #payables  money that you currently expect to pay on notes and accounts
  subtype:  #deficit  an excess of liabilities over assets (usually over a certain period)
     subtype:  #budget_deficit  an excess of expenditures over revenues
        subtype:  #federal_deficit__federaldeficit  an excess of the federal government's spending over its revenue; "federal deficits can cause inflation"
     subtype:  #trade_deficit__tradedeficit  an excess of imports over exports
  subtype:  #debt  the amount that is owed
     subtype:  #arrears__arrear  an unpaid overdue debt
     subtype:  #national_debt  the debt of the national government (as distinguished from the debts of individuals and businesses and political subdivisions)
     subtype:  #public_debt  the total of the nation's debts: debts of local and state and national governments; an indicator of how much public spending is financed by borrowing instead of taxation
     subtype:  #debt_limit__debt_ceiling  the maximum borrowing power of a governmental entity
        subtype:  #national_debt_ceiling  a limit set by Congress beyond which the national debt cannot rise; periodically raised by Congress
     subtype:  #bad_debt__baddebt  a debt that is unlikely to be repaid
     subtype:  #installment_debt__installmentdebt  debt to be paid by installments
     subtype:  #loan  the provision of money temporarily given (usually at interest)
        subtype:  #bank_loan  a loan made by a bank; to be repaid with interest on or before a fixed date
           subtype:  #business_loan__commercial_loan  a bank loan granted for the use of a business
           subtype:  #interbank_loan__interbankloan  a loan from one bank to another
        subtype:  #home_equity_credit__home_equity_loan__equity_credit_line  a loan secured by equity value in the borrower's home
        subtype:  #installment_credit__installmentcredit__installment_loan__installmentloan  a loan repaid with interest in equal periodic payments
        subtype:  #call_loan__demand_loan  a loan that is repayable on demand
        subtype:  #direct_loan  a loan by a lender to a customer without the use of a third party; direct lending gives the lender greater discretion in making loans
        subtype:  #participation_loan__participationloan__loan_participation__participation_financing__participationfinancing  a loan that is shared by a group of banks that join to make a loan too big for any one of them alone
        subtype:  #personal_loan__consumer_loan  a loan that establishes consumer credit that is granted for personal use; usually unsecured and based on the borrower's integrity and ability to pay
           subtype:  #automobile_loan__auto_loan__car_loan__carloan  a personal loan to purchase an automobile
        subtype:  #real_estate_loan__mortgage_loan  a loan on real estate that is usually secured by a mortgage
        subtype:  #time_loan  a loan that is payable on or before a specified date
     subtype:  #principal  the original amount of a debt on which interest is calculated
     subtype:  #score.debt  an amount due (as at a restaurant or bar); "add it to my score and I'll settle later"
  subtype:  #charge.liabilities  financial liabilities (such as a tax); "the charges against the estate"
     subtype:  #levy  a charge imposed and collected
        subtype:  #tax__revenue_enhancement  charge against a citizen's person or property or activity for the support of government
           subtype:  #single_tax  a system of taxation in which a tax is levied on a single commodity (usually land)
           subtype:  #income_tax  a personal tax levied on annual income
              subtype:  #estimated_tax__estimatedtax  income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability
              subtype:  #FICA  a tax on employees and employers that is used to fund the Social Security system
              subtype:  #withholding_tax__withholding  income tax withheld from employees' wages and paid directly to the government by the employer
                 subtype:  #PAYE__pay_as_you_earn  the British system of withholding tax
              subtype:  #surtax__supertax  an additional tax on certain kinds of income that has already been taxed
           subtype:  #capital_gains_tax__capitalgainstax  a tax on capital gains; "he avoided the capital gains tax by short selling"
           subtype:  #capital_levy__capitallevy  a tax on capital or property
              subtype:  #property_tax__land_tax  a capital tax on property imposed by municipalities
           subtype:  #departure_tax__departuretax  a tax that is levied when you are departing a country by land or sea or air
           subtype:  #franchise_tax__franchisetax  a tax that is imposed by states on corporations; it depends both on the net worth of the corporation and on its net income attributable to activities within the state
           subtype:  #gift_tax  a tax imposed on transfers of property by gift during the lifetime of the giver
           subtype:  #direct_tax  a tax paid directly by the person or organization on whom it is levied
           subtype:  #indirect_tax  a tax levied on goods or services rather than on persons or organizations
              subtype:  #hidden_tax  a tax paid unwittingly by the consumer (such as ad valorem taxes)
           subtype:  #capitation  a tax levied on the basis of a fixed amount per person
              subtype:  #poll_tax  a tax of a fixed amount per person and payable as a requirement for the right to vote
           subtype:  #progressive_tax__progressivetax  any tax in which the rate increases as the amount subject to taxation increases
           subtype:  #rates__rate  (British) a local tax on property (usually used in the plural)
              subtype:  #poor_rates  (British) a local tax for the relief of the poor
           subtype:  #stamp_tax__stamptax__stamp_duty__stampduty  a tax collected by requiring a stamp to be purchased and attached (usually on documents or publications)
           subtype:  #pavage  a tax toward paving streets
           subtype:  #transfer_tax  any tax levied on the passing of title to property
              subtype:  #inheritance_tax__inheritancetax__estate_tax__death_tax__deathtax__death_duty__deathduty  a tax on the estate of the deceased person
           subtype:  #special_assessment__specialassessment  an additional tax levied on private property for public improvements that enhance the value of the property
           subtype:  #tariff__duty  a government tax on imports or exports; "they signed a treaty to lower duties on trade between their countries"
              subtype:  #customs_duty__customsduty__customs__custom__custom__impost  money collected under a tariff
                 subtype:  #ship_money  an impost levied in England to provide money for ships for national defense
              subtype:  #tonnage_duty__tonnageduty__tonnage__tunnage  a tax imposed on ships that enter the US; based on the tonnage of the ship
              subtype:  #octroi  a tax on various goods brought into a town
              subtype:  #revenue_tariff__revenuetariff  a tariff imposed to raise revenue
              subtype:  #protective_tariff  a tariff imposed to protect domestic firms from import competition
                 subtype:  #anti-dumping_duty  a tariff imposed to prevent dumping
              subtype:  #import_duty  a duty imposed on imports
              subtype:  #export_duty  a duty imposed on exports
              subtype:  #countervailing_duty  a duty imposed to offset subsidies by foreign governments
           subtype:  #excise_tax__excise  a tax that is measured by the amount of business done (not on property or income from real estate)
              subtype:  #sales_tax__salestax__nuisance_tax  a tax based on the cost of the item purchased and collected directly from the buyer
              subtype:  #VAT__value-added_tax__ad_valorem_tax  a tax levied on the difference between a commodity's price before taxes and its cost of production
              subtype:  #gasoline_tax  a tax on every gallon of gasoline sold
        subtype:  #tithe.levy  a levy of one tenth of something
     subtype:  #encumbrance  a charge against property (as a lien or mortgage)
     subtype:  #assessment.charge  an amount determined as payable; "the assessment for repairs outraged the club's membership"
  subtype:  #accounts_payable  a debtor's accounts of money he owes; normally arise from the purchase of products or services

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