Of the following, which typically would not be classified as a current liability?

Of the following, which typically would not be classified as a current liability? 




A. Estimated liability from cash rebate program.
B. A long-term note payable maturing within the coming year.
C. Rent revenue received in advance.
D. A six-month bank loan to be paid with the proceeds from the sale of common stock.



Answer: D


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