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For each of the following, determine the correct way to treat the situation: i.e

ID: 2578186 • Letter: F

Question

For each of the following, determine the correct way to treat the situation: i.e. record in the books, disclosure required or no reporting needed and any amount that is to be reported or disclosed.

A, The likelihood of a payment occurring is probable, and the estimatd amount is $1.3 million

B, The likelihood of a payment occurring is probable, and the amount is estimated to be in the range of $1.1 million to $1.6 million.

C, The likelihood of a payment occurring is reasonably possible, and the estimated amount is $1.3 million.

D, The likelihood of a payment occurring is remote, while the estimated potential amount is $1.3 million.

Explanation / Answer

A, The likelihood of a payment occurring is probable, and the estimatd amount is $1.3 million

Journal entry:

Dr. Loss $1,300,000

Cr. Contingent liability $1,300,000

B, The likelihood of a payment occurring is probable, and the amount is estimated to be in the range of $1.1 million to $1.6 million.

Journal entry:

Dr. Loss $1,100,000

Cr. Contingent liability $1,100,000

C, The likelihood of a payment occurring is reasonably possible, and the estimated amount is $1.3 million.

No Journal entry

Reason: When the likelihood of loss is reasonably possible instead of probable, we record no entry however make full disclosure in a note to the financial statements for a description on the contingency

D, The likelihood of a payment occurring is remote, while the estimated potential amount is $1.3 million.

No Journal entry:

Reason: If the likelihood of loss is remote then the disclosure is generally not required