Match

1. Expenses incurred but not yet paid.

2. Recorded if probable and amount is know or reasonably estimable.

3. A third party liability

4. Not recorded until realized.

5. A material gain contingent on a future extremely likely to occur in two months.

6. A loss contingency accrued in the period of related sales

7. Discount on notes payables

a. Disclosure note only required

b. Loss contingencies

c. Gain contingencies

d. Contra liability account

e. Accrued liabilities

f. Warranty liability

g. Sales tax payable