Listed below are nine technical accounting terms introduced in this chapter: Postretirement benefits expense Deferred income taxes Interest coverage ratio Capital/Type A lease Maturity value Loss contingency Operating/Type B lease Applying leverage Estimated liability Each of the following statements may (or may not) describe one of these technical terms. In the space provided beside each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms. _(a) Operating income divided by annual interest expense. _(b) The amount paid during the current period to retired employees. _(c) A lease contract that is viewed as providing the lessee with use of the property over most of its useful life. _(d) Using borrowed money to finance business operations. _(e) The risk of a loss occurring in a future period. _(f) A permanent reduction in the amount of income taxes owed which results from the tax deductions for depreciation. _(g) The amount that must be paid to settle a liability at the date it becomes due