The amount of other miscellaneous short-term obligations that a company has to pay within the next 12 months or the current fiscal year, whichever is longer, that are not included in any other category of current liabilities. These may include various fees, charges, deposits, advances, or other items that are due within a short period of time. Misc short-term liabilities are recorded as a current liability on the balance sheet and are measured using the best estimates available.