#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
  subtype:  #tax_liability  #payables  #deficit  #debt  #charge.liabilities  #accounts_payable
  inverse:  #assets
  supertype:  #possession  anything owned or possessed
     supertype:  pm#owned_entity__ownedentity
        supertype:  pm#entity_playing_some_role  e.g., an agent, an owner
           supertype:  pm#entity  something that can be "involved" in a situation
              supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
           supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
              supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                 supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

No statement uses or specializes #liabilities; click here to add one.