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What documentation is required when a contingent liability is recorded?

What documentation is required when a contingent liability is recorded?

What is a warranty liability, and

how is it accounted for?

A deposit received from a customer for goods or services would be considered unearned revenue.  How does the company treat this if it is abandoned by the customer? (they never collect on their goods or services.)

Payroll liabilities are current, please describe them, give the accounts involved and discuss what causes them and their how are they resolved?

 
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