A commercial banks deposits are

A commercial bank's deposits are "liabilities". In simple terms, a liability is an obligation or debt that an entity owes to another party. When an individual or business deposits money into a commercial bank, they are essentially lending that money to the bank. As a result, the bank is obligated to repay the depositor the full amount of their deposit on demand or according to the terms of the account. Therefore, a bank's deposits represent the amount of money that the bank owes to its depositors. They are classified as liabilities on the bank's balance sheet, alongside other obligations such as loans, bonds, and accounts payable. On the other hand, the assets of a commercial bank include the loans it has made to borrowers, as well as investments in securities and other financial instruments. The difference between a bank's assets and liabilities is its "capital", which represents the net worth of the bank and serves as a cushion against potential losses. In summary, a commercial bank's deposits are liabilities because they represent the amount of money that the bank owes to its depositors.