e) Under what circumstances would you neither accrue not disclose a loss contingency? Give an example. f) Complete the table below with either: i) Liability accrued and disclosure note (A & D) or ii) Disclosure note only (D) or iii) No disclosure or liability accrual (N) g) How does US GAAP treat gain contingencies? Why are they treated differently from loss contingencies? What is an example of a gain contingency? Warranties are considered a loss contingency. a) Why are warranties almost always accrued as a liability, even though they are contingent