The following are typical disclosures that would appear in the notes accompanying financial statements. For each of the items listed. indicate where the disclosure would likely appear-elther in (A) the significant accounting policles note or (B) a separate note. Note: The first item is shown as an example. The following are typical disclosures that would appear in the notes accompanying financial statements. For each of the items listed. indicate where the disclosure would likely appear-elther in (A) the significant accounting policles note or (B) a separate note. Note: The first item is shown as an example