23 Long-term liabilities Posted on July 23, 2009 by Bookkeeping 1 Comment Recordkeeping, record, how to book long-term debt In kontogrupp 23 recorded long-term debt. 2310 Obligations- and subordinated 2320 Convertible loans and similar 2330 Checkräkningskredit 2340 Byggnadskreditiv 2350 Other non-current liabilities to credit institutions 2360 Long-term liabilities to group companies 2370 Long-term liabilities to associated companies 2380 Optional main account 2390 Other non-current liabilities Comments are closed.