Is discount on bonds payable a current liability?

Dividend is the part of shareholder, if a company start dividend can not be stopped. We can say it is the profitable part of business, which distribute among the shareholder. It may be less or more.of course it is a current liability ,This is a specific type of accrued expense -- the income tax a company accrues over the year, but does not have to pay yet, according to various federal, state.