17. Gain contingencies should a. be accrued if they are probable and can be reasonably estimated b. not be accrued in the accounts c. be accrued only if they are the result of litigation or government appropriation d. not be accrued or disclosed in the footnotes 18. Which of the following contingencies is usually not accrued in the accounts? a. uninsured risk of property loss by fire or other hazards b. guarantees of indebtedness of others c. noncollectibility of receivables d. agreements to repurchase receivables that have been sold 19. Which of the following loss contingencies is not usually accrued? a. product warranty obligations b. premium offer obligations c. risk of loss from fire d. noncollectibility of receivables