Which type of accounts are liabilities typically recorded under?

Liabilities are obligations that a company owes to outside parties, and they are typically recorded under specific categories in the chart of accounts. The correct choice highlights "payables account or unearned revenue."

Payables accounts, such as accounts payable, represent amounts a company owes to suppliers for goods or services received but not yet paid for. This is a standard way to reflect short-term obligations on the balance sheet. Unearned revenue refers to payments received in advance for goods or services that are to be delivered in the future, which creates a liability until the service or product is provided. Both these accounts are integral in properly categorizing liabilities within financial statements.

In contrast, other options mention types of accounts that do not accurately represent liabilities. Assets, equity, capital, and revenues are related to different components of a company’s financial structure but do not specifically classify liabilities. This makes the choice highlighting payables and unearned revenue the correct and appropriate classification for liabilities.