Evans \& Sons, Inc., received notification from a local attorney that the company was being sued for \(\$ 5,000,000\) for patent infringement. A review of the situation by the company's CEO led to the conclusion that Evans \& Sons had indeed infringed upon the other company's patented product. Nonetheless, the CEO thought the amount of \(\$ 5,000,000\) was excessive and intended to litigate the issue. How should the lawsuit be reported in Evans \& Sons' annual report?