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hich of the following is not a factor that is considered when evaluating whether or not to record a liability for pending litigation? The ability
hich of the following is not a factor that is considered when evaluating whether or not to record a liability for pending litigation?
The ability to make a reasonable estimate of the amount of the loss.
The probability of an unfavorable outcome.
Time period in which the underlying cause of action occurred.
The type of litigation involved.
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