Indicate those items for which generally accepted accounting principles require disclosure in notes accompanying the financial statements. (More than one answer may be correct.)

a. A large lawsuit was filed against the company two days after the balance sheet date.

b. The depreciation method in use, given that several different methods are acceptable under generally accepted accounting principles.

c. Whether small but long-lived items-such as electric pencil sharpeners and handheld calculators-are charged to asset accounts or to expense accounts.

d. As of year-end, the chief executive officer had been hospitalized because of chest pains.