Accounts payable, AP:
Bills to be paid as part of the normal course of business. This is a standard accounting term, one of the most common liabilities, which normally appears in the Balance Sheet listing of liabilities. Businesses receive goods or services from a vendor, receive an invoice, and until that invoice is paid the amount is recorded as part of "Accounts Payable."
For an example of how accounts payable appears in Business Plan Pro financials, take a look at the balance sheet first. You'll find Accounts Payable amount the short-term liabilities. Then look at the cash flow and you'll see how an increase in accounts payable results in an increase in checking account (cash) balance. You'll also find the related row for New Accounts Payable in the General Assumptions table.