I'm looking through the notes of a company on Payables and Accrued Charges, and trying to separate the operating liabilities from the non-operating ones, but am having a hard time with a few. I'd appreciate any help I can get, here.
Current portion of asset retirement obligations and accrued environmental costs
Accrued deferred share units
Current portion of pension and other post-retirement benefits
Other payable and other accrued charges
I'm fairly sure that dividends and accrued interest are considered non-operating? I excluded Income Taxes Receivable from Operating Current Assets, was that a mistake? I'm thinking I should add that back because Income taxes are considered operating liabilities. By that rationale, I should keep other taxes in operating liabilities.
I'm not sure about the AROs, accrued deferred shares, pension and other payables. Any help here would be great.