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I have to say that this question doesn't seem plausible. The reason being,

Current Liabilities are liabilities that are short-termed, meaning they will be paid in a very short time. Usually one year or less.

Long-Term Liabilities are liabilities that are much longer and will be paid out during a long period of time, more than a year.

There should be no current liabilities in long-term liabilities unless an error was made during the accounting process and an current liability was recorded as an long-term, in which case, an adjusting entry must be made to show this error.

Other than an accounting error, there are not current liabilities in long-term to "take out".

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16y ago

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