Listed below are several terms and phrases associated with long-term debt. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it.

	List A		List B
____	Warranty liability	A.	Confirming event is likely to occur
____	Callable	B.	A loss contingency accrued in the period of related sales
____	Discount on Notes Payable	C.	Often require compensating balances
____	Noncommitted line of credit	D.	Not recorded until realized
____	Gain Contingencies	E.	Informal borrowing agreement
____	Customer Deposits	F.	Recorded if probable and amount is known or reasonably estimated
____	Subsequent Events	G.	Larger than that stated on discounted notes
____	Effective Interest	H.	The formal credit instrument is the invoice
____	Committed lines of credit	I.	Liabilities until refunded
____	Loss contingencies	J.	Required for contingencies
____	Accounts Payable	K.	Avoids registration with SEC
____	Disclosure notes	L.	Contra liability
____	Commercial paper	M.	Occur in the current year before prior year financial statements are issued
____	Current liabilities	N.	Payable with current assets
____	Probable	O.	Due on demand