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Match each of the following terms Known obligations of an uncertain amount that can be reasonably estimated. Gross pay less all deductions Obligation of a company not requiring payment within one year or the operating cycle, whichever is longer. Taxes assessed on both 1. FUTA taxes employer and employees under the Federal insurance 2. FICA taxes Contributions Act. These taxes fund Social Security 3. Net pay and Medicare. A rating assigned to an 4. Contingent liability employer by a state based on the employer's past 5. Merit rating A rating assigned to an 4. Contingent liability employer by a state based on the employer's past 5. Merit rating record regarding stable employment 6. Estimated liability A potential obligation that 7. Warranty depends on a future event arising from a past 8. Long-term liability transaction Payroll taxes on employers assessed by the federal government to support the federal unemployment program. A seller's obligation to repair or replace a product or service that fails to perform as expected within a specified period