taxes is actually an excellent one to debunk this: you “owe” all future taxes, yet they are not liabilities. a deferred tax is a liability because it represents a counterfactual funding: you would otherwise have had to take cash down or debt up to pay it.

“funding” doesn’t need to mean an investment contract. it can mean the financial equivalent of providing or receiving such a contract. accounts payable is a nice example too: that is your supplier giving you credit, which otherwise you would have needed to borrow to cover.

as I said elsewhere, consider accrued interest, goodwill impairment, and negative equity if you want to force the idea to its nonsense conclusions.