Or commercial obligations

For example, выполнению работ and оказанию услуг can be monetized in markets but they are not property per se, unless the ST is very philosophical

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Note added at 30 мин (2020-02-25 15:52:19 GMT)
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Возможно Вы правы, я использовал глоссарий по одному из проектов

The definition speaks of duties to perform services, etc., which has nothing to do with property. Paying debts is a financial obligation; at best, it is a property-related obligation, but that does not sound right in English, IMO.
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The second step is to determine the performance obligations in each contract. A performance obligation is a promise to deliver a good or provide a service (or a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer). It can be implicit or explicit.

https://gbq.com/identifying-performance-obligations/

n/a

Liabilities include all kinds of obligations, such as money borrowed, rent for use of a building, money owed to suppliers, environmental cleanup costs, payroll, as well as, taxes owed to the government. Liabilities may also include obligations to provide goods or services to customers in the future.