During 2022, Bella Inc received 20 lawsuits from customers claiming that its cosmetic products caused hair loss. At 12/31/2022, the company's attorney thought there was a 52% chance that the company would lose the legal cases. The estimated settlement amount per case is predicated as either $100,000 or $900,000, with each outcome being equally likely (i.e. 50-50). As at 12/31/2022, how would this situation be accounted for under IFRS and U.S GAAP