Match the liabilities that follow with the statement to which it applies.
1. Bonds payable
2. Long-term notes payable
3. Mortgage payable and taxable income
4. Long-term lease
5. Pension liabilities
6. Other post-retirement benefits
7. Deferred income taxes
a. May result in a capital lease
b. Differences in income taxes on accounting income
c. The most popular form of long-term financing
d. Often used to purchase land and buildings
e. Often used interchangeably with bonds payable
f. Future health care costs are a major component
g. May include 401(k), ESOPs, or profit-sharing