. Current liabilities normally are recorded at their A. Present value. B. Cost C. Maturity amount. D. Expected value. the: A. Face rate. B. Contract rate. C. Effective rate. D. Stated rate. 3. When a deposit on returnable containers is forfeite d, the firm holding the deposit will experience A. A decrease in cost of goods sold. B. An increase in current liabilities. C. An increase in accounts receivable D. An increase in revenue