Balance sheet and income statement adjustment?

Yes. Total liabilities is just the sum of current and non-current liabilities. You can see for yourself if you look up some stock symbols on Yahoo finance.

Look at the bottom of the blue bar on the left side, you will see Financials. Click on Balance Sheet under financials and you can see how the total liabilities equals the sum of current and non-current, as well as compare the ways different classify their liabilities.

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