For each of the following items, indicate whether the item meets all of the criteria of a liability. If so, how does the firm value it?

a. Interest accrued but not paid on a note

b. Advances from customers for goods and services to be delivered later

c. Confirmed orders from customers for goods and services to be delivered later

d. Bonds payable

e. Product warranties

f. Damages the company must pay if it loses a pending lawsuit g. Future costs of restoring strip-mining sites after completing mining operations h. Contractual promises to purchase natural gas for each of the next 10 years i. Promises by an airline to provide free flights in the future if customers accumulate a certain number of miles at regular fares