Accrued interest payable is what type of account?

accrued interest payable is what type of account?
Interest payable is an expenditure item and so would appear in the Profit and Loss Account (the total amount you should have paid for the period of the profit and Loss Account irrespective of when it was paid). The accrued portion is a Liability and will appear in the Balance Sheet.

Interest Payable is a current liability account.