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Which of the following represents an example of off-Balance Sheet obligations? a) Debt of an affiliate that is not consolidated (equity method) b) Obligations that

Which of the following represents an example of off-Balance Sheet obligations?

a)

Debt of an affiliate that is not consolidated (equity method)

b)

Obligations that the FASB does not require to be reported on the balance sheet such as operating leases of privately held companies.

c)

Debt that a company is not contractually obligated to service

d)

Warranties that may represent an obligation in the future when claimed

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