Hi Benjamin,
In general, current liabilities consist of money that you owe to others that will be paid within 1 year. This typically includes outstanding bills to suppliers and other vendors, short term loans and lines of credit, payroll taxes, income taxes etc; You can find a detailed description and the formula on how to calculate your current liabilities in this article:https://fitsmallbusiness.com/topic/how-do-i-determine/
All the Best-
Crystalynn Shelton