A company is exiting from bankruptcy reorganization and is now producing a balance sheet using fresh start accounting. The company has a number of liabilities including bonds and notes payable, deferred income tax liabilities, pension liabilities, and lease liabilities. Which of the following is true? Multiple choice question. All liabilities except for pension liabilities are reported at the present value of the future cash payments. All liabilities except for deferred income tax liabilities are reported at the present value of the future cash payments. All liabilities except for lease liabilities are reported at the present value of the future cash payments. All liabilities are reported at the present value of the future cash payments