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Ar an gcuma chéanna, ní dliteanais airgeadais iad ítimí amhail ioncam iarchurtha agus an chuid is mó d’oibleagáidí barántais toisc gur soláthar earraí agus seirbhísí seachas oibleagáid chonarthach chun airgead tirim nó sócmhainn airgeadais eile a íoc atá san eis-sreabhadh tairbhí eacnamaíocha a bhaineann leo.
Similarly, items such as deferred revenue and most warranty obligations are not financial liabilities because the outflow of economic benefits associated with them is the delivery of goods and services rather than a contractual obligation to pay cash or another financial asset.