1. Discuss the accounting treatment of restructuring liabilities.
2. How are income taxes payable accounted for in financial statements?
3. Explain the concept of deferred tax liabilities.
4. What is a mortgage payable, and how is it recorded in accounting?
5. How are environmental liabilities accounted for under GAAP?
6. Discuss the accounting treatment of product warranty liabilities.
7. What is a pension liability, and how is it calculated?