$7\mathrm{.}5$ Corporate Disclosures of Measurement Uncertainty Beginning in Q$42015,$ several food safety incidents were reported involving Chipotle Mexican Grill, Inc. $($CMG$).$ Locate Chipotle$$s $2018$ Form $10-$K and describe how the company describes its methods for estimating its contingent liability associated with its various food safety legal proceedings.

Pertaining to loss contingencies, which of the following is true if a company is publicly traded in a stock exchange in the United States? Select all that apply.

Circumstances affecting the reliability and precision of loss estimates

Only publicly traded companies are required to recognize loss contingency.

Disclosure of the nature and terms of cost$-$sharing arrangements with other potentially responsible parties.

Material components of the accruals and significant assumptions underlying estimates

No difference in the disclosure requirements.