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The equity section usually contains the following: common stock, retained earnings and net income for the period. The equity section will be different depending on the legal structure of the business.
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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