| A | B |
| Amount Can Be Estimated | Probable: Record Contingent Liability |
| Amount Can Be Estimated | Reasonably Possible: Disclose liability in the notes to the financial stmts |
| Amount Can Be Estimated | Remote: No Action |
| Amount Cannot be Estimated | Probable: Disclose liability in the notes to the financial stmts |
| Amount Cannot be Estimated | Reasonably Possible: Disclose liability in the notes to the financial stmts |
| Amount Cannot be Estimated | Remote: No Action |