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A liability isn't an inherently bad thing.

A loan is a liability, but you might take one out regardless because you know you can use it to make more money than you'll have to pay back in interest.

That said, I think it's more correct to characterise code as a depreciating asset, as another commenter did.

I would term it a Depreciating Asset, like a car or a building. Bitrot is real.

Yes, if code is only a liability then just delete the code and poof liability is gone.

Would it be fair to say that complexity is a liability, and LOC is an (approximate) measure of complexity?

That’s just the same statement with an extra step.