Adjusting Statements

Adjusting the balance sheet requires a lot of steps. I understand how and why for most of the balance sheet aspects. In actual financial statements, regularly listed obligations include: purchase obligations deferred compensation declared dividends SERPS Planned Pension payments Minimum Royalties Minimum Advertising etc. Should all of these items be added to debt??

i’m not sure if declared dividends are a liability.

I believe PV of purch obligations will be added to assets with an offsetting addition to liability.

declared dividends are a liability