Those liabilities that the firm reasonably expects to pay within the next year

those liabilities that the firm reasonably expects to pay within the next year.

Those liabilities that the firm reasonably expects to pay within the next year

Answer:
When discussing financial liabilities that a firm anticipates settling within the upcoming year, we are referring to current liabilities. Current liabilities are obligations or debts that a company expects to repay or settle within its normal operating cycle, usually within one year. These liabilities include accounts payable, short-term loans, accrued expenses, and any other debts due within the next year. Monitoring current liabilities is vital for assessing a company’s liquidity and short-term financial health. By accurately managing these liabilities, businesses can ensure they have enough resources to meet their short-term financial obligations.