28 Other current liabilities Posted on July 23, 2009 by Bookkeeping Recordkeeping, record, how to book other current liabilities In kontogrupp 28 recorded in other current liabilities. 2810 Deduction for factoring and leveraged contracts receivable 2820 Current liabilities to employees 2830 Settlement on behalf of others 2840 Short-term borrowings 2850 Deduction of taxes and levies (Tax) 2860 Current liabilities to group companies 2870 Short-term liabilities to associated companies 2880 Debt subsidies received 2890 Other current liabilities