Accounts payable and accrued liabilities are part of short-term liabilities and include the total amount owed by the company to suppliers, governments, shareholders, employees or various accounts payable (amounts payable). These amounts generally come from the provision of services or the sale of goods received by the company. Accounts payable also often include accrued expenses, that is, expenses consumed or incurred for which the supplier has not yet sent an invoice or for which the amounts payable are not yet due.