Payments are shown on the balance sheet as a current asset if they have been made but not yet used or consumed. For example, if a company has paid for inventory that has not yet been sold, this payment would be shown on the balance sheet as a current asset called "inventory." Payments can also be shown as a liability if they are payments that the company owes to others, such as accounts payable or loans payable. In general, the classification of payments on the balance sheet will depend on the specific nature of the payment and how it relates to the company's overall financial position. Therefore, the answer to the question cannot be determined without additional information.