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Needless to say, for a company to be profitable, the liabilities need to be lesser than the assets. The difference in amount shows the 'net worth' of the company. If you are new to such sheets and wondering how it is done, you can search the internet for many sheet examples. A typical company statement of financial position presents assets and liabilities in 2 different sections and the total should always balance. If the sheet does not show the same amount in both assets and liabilities, it has to be redrawn.
Long_term assets can be items such as: property, plant & equipment (land, buildings, equipment and vehicles) and intangible assets (ex. goodwill and trademarks). On the liabilities side, we have the current category typically composed of: accounts payable, current portion of long_term debt, unearned revenues, taxes payable and accrued wages. And here are examples of long_term liabilities: long_term notes payable and bonds payable.
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