In the Financial Manager, current liabilities are the obligations that are due within one year.
The calculation for current liabilities is
Accounts Payable + Other Current Liabilities
where:
Accounts Payable = the sum of all Accounts Payable account types
Other Current Liabilities = the sum all Other Current Liabilities account types
If accounts payable are $35,000 and other current liabilities are $20,000, then current liabilities are $55,000.
The calculation for this example is
$35000 + $20000 = $55000