The Occupational Safety and Health Administration (OSHA) is in the process of conducting a workplace inspection at Kenny's Corp. to determine whether the company is in compliance with standards on health and safety in the workplace. While the investigation is currently in process, Kenny's Corp. estimates that it is probable that an assessment will be made. The range of a reasonably possible assessment is between \(\$ 25,000\) and \(\$ 100,000\). How should this potential loss be treated for financial statement purposes?