In the Commitments and Contingencies footnote of its 2021 10-K, Coinbase Global, Inc. reported the following information: Crypto asset wallets The Company has committed to securely store all crypto assets it holds on behalf of users. As such, the Company may be liable to its users for losses arising from theft or loss of user private keys. The Company has no reason to believe it will incur any expense associated with such potential liability because () it has no known or historical experience of claims to use as a basis of measurement, (ii) it accounts for and continually verifies the amount of crypto assets within its control, and (ii) it has established security around custodial private keys to minimize the risk of theft or loss. Since the risk of loss is remote, the Company had not recorded a liability at December 31, 2021 or December 31, 2020. What is unusual about this disclosure? The company has created a contingent liability reserve, even though the probability of loss is remote. The company has provided a disclosure about a contingent liability, even though the probability of loss is remote. The company has recorded a contingent gain. The company did not provide a range of possible losses for this contingent liability