Bertrand Inc. had the following liabilities at 30 April 20X1:
A. Customer deposit liability (for future goods)
B. One-year note payable
C. Decommissioning obligation
D. Cash dividends payable on preferred shares
E. Sales tax payable
F. Rent payable
G. Bonuses payable
H. Warranty provision (related to servicing parts)

Required:
1. Identify each liability as either a financial or non-financial liability and provide an explanation for your selection.
2. Explain how ASPE and IFRS differ in terms of recognition of non-financial liabilities.