Indicate which of the following are necessary characteristics for an item to be considered a liability. A) The transfer of an asset or the obligation to provide a service is assured. B) The magnitude of the obligation must be material relative to the company's assets. OC) The obligation to transfer assets or provide services must be unavoidable if the existence of the obligation is at least probable. D) The obligation arises from a past event. OF) A, C, and D OG) C and D