QU ON A customer of Rough Edge Sharpeners alleges that RoughEdge's new razor sharpener had a defect that resulted in serious injury to the customer RoughEdge believes the customer has a possible chance of winning the case , and that if the customer wins the case there is a range of losses of between $1 000 000 and $3 000 060 in which any number is equally likely to occur . Under U.S . GAAP RoughEdge should accrue a liability in the amount of $0 $1 000 0 DO -$2 000 0 DO $3 0 00.0 DO