Liabilities that a company must pay but that are too small to record separately on a balance sheet. That is, other liabilities are all miscellaneous obligations that a company lumpstogether on financial statements.

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Coverage

A form of errors and omissions (E&O) coverage provided for a variety of professionals and quasi-professionals, including stock brokers, process servers, detective agencies, auctioneers, customs house brokers, franchisors, etc., for which no standard policy form is available (as is available for the "traditional" professions such as physicians, accountants, and attorneys). To tailor such policies to the particular profession involved, insurers generally append manuscript coverage provisions and exclusions