Which of the following accounts is not classified as a current liability?

a. accounts payable
b. note payable, due in 3 years
c. salaries payable
d. current portion of long term debt

Which of the following accounts would not be included under the property plant and equipment section of the balance sheet?

a. Land
b. buildings
c. accumulated depreciation, buildings
d. depreciation expense, building

Which of the following accounts is not classified as a current liability?

a. accounts payable
b. note payable, due in 3 years
c. salaries payable
d. current portion of long term debt

Which of the following accounts would not be included under the property plant and equipment section of the balance sheet?

a. Land
b. buildings
c. accumulated depreciation, buildings
d. depreciation expense, building

My answers are for the first question is B because my uderstanding is anything less than a year is defined as current. My answer would be D for the next question. I am really not sure. If I could get some feedback. Thanks!