The following appeared in the notes of JT Engineering's December 31, 2020, financial statements. JT has guaranteed debt obligations of $5 million of companies in which substantial stock investments are held. Also, under long-term agreements with certain companies in which stock interests are held, JT has agreed to provide minimum revenue for product shipments. It is not anticipated that any loss will result from any of the above-described agreements. This is an example of a disclosure of OA litigation. An accrual for loss contingency. OA gain contingency. O Guarantees of indebtedness