Interest on bank OD is current liabilities or inderect expenses?

Question

NTEREST ON BANK OD IS INDERECT EXPENSES OR CURRENT LIABITIES

Answer 1

Indirect expenses

Answer 2

An indirect expense is one that is incidental to time and do find the place in your profit and loss account irrespective of your scale of operation but have a direct proportion with the passing day. I mean interest is an expense that is charged on the loan taken and would never be a sequential of your top of the P&L. It is an indirect expense.

Interest on OD is not current liability but Bank OD itself is a Current liability.

Answer 3

Neither I guess, its "Direct Expense".