Determine whether each account is an asset, liability, or shareholder's equity:

Asset Retirement Obligation-

Accretion Expense-

Construction in Progress-

Goodwill-

Asset Impairment or Write-Down-

Contract Asset-

Contract Liability-

Sales Returns-

Refund Liability-

Deferred Warranty Revenue-

Equity in Earning of Affiliate-

Accumulated Other Comprehensive Income-

Unrealized Gain on Available for Sales Securities-

Billings on Construction Contract-

Cost of Construction-

Sales Discounts-

Allowance for Sales Returns-

Inventory-Estimated Returns-

Allowance for Uncollectibles-

Provision for Bad Debts-