Liabilities:

A) are future economic benefits.
B) are debts and obligations.
C) possess service potential.
D) are things of value owned by a business.

Debts And Obligations

Amounts of money or services owed to others that represent claims against a company or individual's assets.

Liabilities

Financial obligations or debts that a company owes to others, which can include loans, accounts payable, mortgages, deferred revenues, and bonds payable.