which of the following statements is not true? 1) indirect guarantees should normally be disclosed by footnote, not by accrual. 2) losses may be accrued for unasserted claims and other potential unfiled lawsuits. 3) loss contingencies should be disclosed if there is just a reasonable possibility of a loss. 4) in the case of loss contingencies, accrual can be made even if the exact payee and payment date are not known.