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Select the appropriate reporting method for each of the items listed below. Item

ID: 2558650 • Letter: S

Question

Select the appropriate reporting method for each of the items listed below. Item Reporting Method 1. Accounts payable 2. Current portion of long-term debt. 3. Sales tax collected from customers. 4. Notes payable due next year. 5. Notes payable due in two years. 6. Advance payments from customers. 7. Commercial paper 8. Unused line of credit. 9. A contingent liability with a probable likelihood of occurring within the next year and can be estimated 10. A contingent liability with a reasonably possible likelihood of occurring within the next year and can be estimated.

Explanation / Answer

Items

Reporting Method

1

Accounts payable.

Current liability

2

Current portion of long­term debt.

Current liability

3

Sales tax collected from customers.

Current liability

4

Notes payable due next year.

Current liability

5

Notes payable due in two years.

Long­term liability

6

Advance payments from customers.

Current liability

7

Commercial paper.

Current liability

8

Unused line of credit.

Disclosure note only

9

A contingent liability that is probable likelihood of occurring within the next year and can be estimated.

Current liability

10

A contingent liability that is reasonably possible likelihood of occurring within the next year and can be estimated.

Disclosure note only

Items

Reporting Method

1

Accounts payable.

Current liability

2

Current portion of long­term debt.

Current liability

3

Sales tax collected from customers.

Current liability

4

Notes payable due next year.

Current liability

5

Notes payable due in two years.

Long­term liability

6

Advance payments from customers.

Current liability

7

Commercial paper.

Current liability

8

Unused line of credit.

Disclosure note only

9

A contingent liability that is probable likelihood of occurring within the next year and can be estimated.

Current liability

10

A contingent liability that is reasonably possible likelihood of occurring within the next year and can be estimated.

Disclosure note only

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