payable

adj

1. Due to be paid.

   “Is value-added tax payable on planning application fees?”

2. Able to be paid.
3. Of a mine etc.: capable of yielding profit; profitable.

noun

1. (countable, in-plural, uncountable)Debts owed by a business; liabilities.
2. (countable, postpositional, sometimes, uncountable)A thing that may be paid.

   “[…] money paid under it is to be returned, and money payable shall cease to be so.”