Accounts payable are amounts owed on the basis of invoices or evidence of receipt of goods and services, and payables for amounts owed for other than goods and services from suppliers. Included in this category are the following: accrued salaries, rents, interest payable on borrowings, refunds payable, disbursements in transit, funded accrued annual leave, and unbilled costs of contractors under the constructive delivery concept (provided the amounts are used as part of the agency's accounting system).