Which of the following is not a limitation of a statement of financial position? Select one: a. Some items that are relevant are omitted because they can't be measured b. Classification categories cannot be agreed upon by accountants c. Many elements are reported at historical cost d. Judgments and estimates are used in the determination of many elements Which of the following would not normally be considered a current liability? Select one: a. Accounts Payable b. Income Tax Payable c. Unearned Rent Payable Od. Pension Obligations