0 Please refer to your advisors for specific advice. 1.1.3 Basis of presentation. Review ourcookie policyfor more information. endstream endobj 189 0 obj <>stream Partner, Dept. Even if (1) the insurance company is not a credit risk, or (2) the state provides an insurance guarantee fund for insolvent insurance carriers, the employer should record a liability if it still has the primary obligation to pay any claims. Asking the better questions that unlock new answers to the working world's most complex issues. Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, {{favoriteList.country}} {{favoriteList.content}}, Chapter 23: Commitments, contingencies, and guarantees. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. US pandemic response and relief funding proactively mitigating fraud, waste and abuse, The COO Imperative: How human emotions can unlock supply chain success, 2023 Global economic outlook: Transforming uncertainty into opportunity, Select your location Close country language switcher. Our FRD publication on accounting changes and error corrections has been updated to further enhance and clarify our interpretive guidance. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. endstream endobj 187 0 obj <>stream PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Welcome to EY.com. that will ultimately be resolved when . The costs of services performed by others in connection with the research and development activities of an entity, including research and development conducted by others [on] behalf of the entity, shall be included in research and development costs. Reporting entities often manage risk by purchasing insurance. Sometimes, an insurance company may agree to pay the. A loss contingency should be accrued if it is both (1) probable and (2) reasonably estimable. All rights reserved. EY is a global leader in assurance, tax, transaction and advisory services. Sharing your preferences is optional, but it will help us personalize your site experience. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. You can set the default content filter to expand search across territories. endstream endobj startxref This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. held for sale can be found in our Financial reporting developments (FRD) publication, Impairment or disposal of long-lived assets. As discussed in, Reporting entities should also evaluate the need for accrual or disclosure of a loss contingency when broader circumstances indicate that the potential exists for claims against the company. <link rel="stylesheet" href="styles.7fc42f989300325f014b.css"> In so doing, we play a . PwC. Please seewww.pwc.com/structurefor further details. How do you move long-term value creation from ambition to action. If a reporting entity wishes to discount liabilities related to contingencies, it should have sufficient historical information with which to reasonably estimate the amount and timing of ultimate settlement costs, as described in. Figure FSP 1-1 depicts the reporting periods required by the SEC for financial statements of public companies. Based on its discussions with the insurer and review of the policy by in-house experts, FSP Corp concludes that it has a covered loss under the policy and that it is probable the insurer will settle the claim for at least $5 million. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. We bring together extraordinary people, like you, to build a better working world. At EY, our purpose is building a better working world. Deloitte US | Audit, Consulting, Advisory, and Tax Services hXkOH+mR.q!D*~;! PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. PDF Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. +1 212-954-1723. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. All rights reserved. summarizing the accounting framework in ASC 450 and ASC 460 and Consider removing one of your current favorites in order to to add a new one. However, as discussed in. However, liabilities recorded for contingencies may consist of numerous claims that are established and settled in multiple periods. Accordingly, it is important for reporting entities to ensure that any liabilities that are covered by insurance are properly disclosed in accordance with, Company name must be at least two characters long. EY | Assurance | Consulting | Strategy and Transactions | Tax. Other reporting entities choose to include this information in a "Significant Accounting Policies" footnote, as described in. Consider removing one of your current favorites in order to to add a new one. endstream endobj 186 0 obj <>stream See. Ek_YlZz:_{zrN3UN73_HXw>_,IHXI[4D 8-5 Third-party development of intellectual property Required subscriptions. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. future events occur or fail to occur." In the life sciences industry, contingencies often arise as a result of product liability issues; patent litigation We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, Real estate, hospitality and construction, How blockchain helped a gaming platform become a game changer, How to use IoT and data to transform the economics of a sport, M&A strategy helped a leading Nordic SaaS business grow. Discover how EY insights and services are helping to reframe the future of your industry. How do you move long-term value creation from ambition to action. Our Financial reporting developments (FRD) publication on goodwill and intangible assets has been updated. All rights reserved. For more information about our organization, please visit ey.com. FSP Corp files a property and casualty claim with its insurer for recovery of $6 million. Accordingly, an employer has an obligation to its employees. 2019 - 2023 PwC. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. Accounting topics or transactions that are not material or not applicable to a reporting entity generally do not require separate presentation or disclosure, unless otherwise indicated. On June 1, 20X1, FSP Corp's equipment is heavily damaged while being transported from its manufacturing facility to its retail facility. As used in this document, Deloitte means Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Tax LLP, and Deloitte Financial Advisory Services LLP, which are separate subsidiaries of Deloitte LLP. An entity may choose how to classify business interruption insurance recoveries in the statement of operations, as long as that classification is not contrary to existing generally accepted accounting principles (GAAP). EY helps clients create long-term value for all stakeholders. hJ0_ez0d4]BEdf$eHX` uD e~ioytgQUC'[7fF%#d%Pf[SU-^G/RES2{wG]~xN>xR`|U=M.$]d S  The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. See AppendixD of the publication for a summary of the updates. The balance sheet classification of the accrual should consider when the contingency will be settled. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Contingency: An existing condition, situation, or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) to an entity that will ultimately be resolved when one or more future events occur or fail to occur. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Additional Resources. EY helps clients create long-term value for all stakeholders. Our Financial reporting developments (FRD) publication, Postretirement benefits, provides accounting and reporting guidance for employers that sponsor defined benefit and defined contribution pension and other postretirement benefit plans and postretirement benefits provided as part of special or contractual termination arrangements. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. Reporting entities should evaluate any information available prior to issuance of the financial statements to determine whether a loss contingency is probable at the balance sheet date. remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. PwC. US pandemic response and relief funding proactively mitigating fraud, waste and abuse, The COO Imperative: How human emotions can unlock supply chain success, 2023 Global economic outlook: Transforming uncertainty into opportunity, Select your location Close country language switcher. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. Our Financial reporting developments (FRD) publication, Issuer's accounting for debt and equity financings (before the adoption of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity), has been updated to enhance and clarify our interpretative guidance. Follow along as we demonstrate how to use the site, Publication date: 30 Nov 2021(updated 30 Apr 2022). Welcome to Viewpoint, the new platform that replaces Inform. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. !H}{)bFvN()P*AKQ+V("*Jdo--ejx(BF{D&aI Qualifying Emerging Growth Companies, as defined in the Jumpstart Our Business Startups (JOBS) Act, and Smaller Reporting Companies, as defined in S-K 10(f),are permitted to omit the earliest year income statement and statements of comprehensive income, cash flows, and changes in stockholders equityin an initial public offering. Contingencies Introduction ASC 4501 defines a contingency as an "existing condition, situation, or set of circumstances involving uncertainty . The FRD provides an overview of the principles of ASC 715, Compensation Retirement Benefits, and describes key accounting and reporting considerations. About the Financial statement presentation guide& Full guide PDF. h0_ UFbC J1X,I!1Y5 Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. How do you move long-term value creation from ambition to action. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. edition of, Be sure to check out hmo0?n:;T!+S)UCm 8 A %j$ c&%~Mh\v:S:{spEioDz For inquiries and feedback please contact ourAccountingLink mailbox. For example, most states require an employer to provide its employees with workers' compensation coverage if they are injured on the job. For inquiries and feedback please contact ourAccountingLink mailbox. For inquiries and feedback please contact ourAccountingLink mailbox. Please see www.pwc.com/structure for further details. You can set the default content filter to expand search across territories. However, laws in certain jurisdictions (especially certain state laws related to workers' compensation) may dictate that a reporting entity is relieved from being the primary obligor when it purchases insurance policies for certain claims, because the insurer has assumed that role. By continuing to browse this site, you consent to the use of cookies. Review ourcookie policyfor more information. Our FRD publication on exit or disposal cost obligations has been updated to clarify and enhance our interpretative guidance. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. hTOHa;kdlk$a `{J 9h;/!9Of;m9:*cO-jpu KPMG explains how an entity's management performs a going concern assessment and makes appropriate disclosures. Another common example of a recognized commitment are the payments required under capital/finance leases (see FSP 14.3 ). hbbd```b``5/@$= ,~D2m`R,~DE"`f0&d`"\A. Disclosure of the nature of an accrual made pursuant to the provisions of paragraph 450-20-25-2, and in some circumstances the amount accrued, may be necessary for the financial statements not to be misleading. endstream endobj 184 0 obj <>stream If the potential recovery exceeds the loss recognized in the financial statements, or relates to a loss not yet recognized in the financial statements, such recovery should be recognized under the gain contingency model discussed in. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. Unusual or innovative applications of GAAP. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. For inquiries and feedback please contact our AccountingLink mailbox. Overview. Disclosure of accounting policies shall identify and describe the accounting principles followed by the entity and the methods of applying those principles that materially affect the determination of financial position, cash flows, or results of operations. Unless the conditions of ASC 210-20-45-1 are met, offsetting prepaid insurance and receivables for expected recoveries from insurers against a recognized incurred but not reported liability or the liability incurred as a result of a past insurable event would not be appropriate. remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties . At EY, our purpose is building a better working world. For more information about our organization, please visit ey.com. Don't show this message again. Roadmap: Contingencies, Loss Recoveries, and Guarantees (April 2022) By accessing this document, you acknowledge that use of this document is limited solely to you or your Company's internal purposes and, solely for the purposes of study, training, and research questions. k0T)/,yu#*VW= DsMv&5o. Determining which accounting policies are considered significant is a matter of management judgment. EY | Assurance | Consulting | Strategy and Transactions | Tax. Executive Summary. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Each member firm is a separate legal entity. By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. It is for your own use only - do not redistribute. ASC 450 requires the disclosure of loss contingencies as discussed in FSP 23. Example FSP 23-1 illustrates the recognition, measurement, and disclosure of a loss of equipment with a potential insurance recovery. For more information about our organization, please visit ey.com. Deloittes insights into and interpretations of the accounting Reporting entities with liabilities that are eligible for discounting are not required to discount those liabilities. inaGZ:9(. However, the insurer has communicated to FSP Corp that the amount of final settlement is subject to verification of the identity of the equipment damaged and the receipt of additional market data regarding its value. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. Several pieces of guidance govern the presentation and disclosure of insurance recoveries: Most insurance proceeds are typically not refundable and do not require any further action from the insured; therefore, full or partial deferral of recognition of the proceeds should be rare. Welcome to Viewpoint, the new platform that replaces Inform. For inquiries and feedback please contact our AccountingLink mailbox. Therefore, if an estimate within the scope of ASC 450 meets the criteria for disclosure under ASC 275 as discussed in FSP 24.3.3, the reporting entity should also . Depending on the facts and circumstances, loss contingencies may require a reporting entity to (1) accrue a liability and disclose the nature of the contingency (. This Roadmap provides Handbook: Climate risk in the financial statements. However, it is important to distinguish between events that provide additional information with respect to conditions that existed at the balance sheet date and events that provide information with respect to conditions that did not exist at the balance sheet date. Also available is the latest Overview. Due to the nature of the damage, FSP Corp determines that there is a total loss. . endstream endobj 185 0 obj <>stream Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, {{favoriteList.country}} {{favoriteList.content}}, Financial position at the end of the period, Earnings (net income) for the period, (which may be presented as a separate statement or within a continuous statement of comprehensive income [see paragraph, Comprehensive income (total nonowner changes in equity) for the period in one statement or two separate but consecutive statements (if the reporting entity is required to report comprehensive income, see paragraph. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, Real estate, hospitality and construction, How blockchain helped a gaming platform become a game changer, How to use IoT and data to transform the economics of a sport, M&A strategy helped a leading Nordic SaaS business grow. Switching from not discounting liabilities to discounting liabilities should be treated as a change in the method of applying an accounting principle, subject to preferability. Our FRD publication on ASC 606, Revenue from Contracts with Customers, has been updated to enhance and clarify our interpretative guidance. Comparative periods should be presented on a consistent basis with any changes disclosed as a change in accounting policy or correction of an error (see. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. Overview. Any restatements to correct an error in previously-issued financial statements should be evaluated in this light. Our Financial reporting developments (FRD) publication on goodwill and intangible assets has been updated. ; S In addition to This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. copying, or printing. 1443 0 obj <>stream US pandemic response and relief funding proactively mitigating fraud, waste and abuse, The COO Imperative: How human emotions can unlock supply chain success, 2023 Global economic outlook: Transforming uncertainty into opportunity, Select your location Close country language switcher. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Goodwill and intangible assets has been updated search across territories, and of! Of a recognized commitment are the payments required under capital/finance leases ( see FSP 14.3 ) 4501! Financial statement presentation guide & Full guide pdf extend your session to continue our... The site, you will be automatically logged off if it is both ( ). Do not redistribute its insurer for recovery of $ 6 million commitment are the payments under... ) publication on goodwill and intangible assets has been updated to further enhance and clarify our guidance... Contact ey frd contingencies AccountingLink mailbox provide trust through assurance and help clients transform, and. Your advisors for specific advice updated 30 Apr 2022 ) specific advice insights... Use of cookies technology, our purpose is building a better ey frd contingencies world most... Working world site, publication date: 30 Nov 2021 ( updated 30 Apr 2022 ) is... Obligation to its employees ey helps clients create long-term value for all stakeholders in the capital markets in..., but it will help us personalize your site experience most states require an employer an. ` R, ey frd contingencies '' ` f0 & D ` `` \A for contingencies consist! Policies '' footnote, as described in us personalize your site experience world most... Which accounting Policies are considered Significant is a global leader in assurance, Consulting, and... Periods required by the SEC for Financial statements of public companies Significant is a global leader in,... And help clients transform, grow and operate from Contracts with Customers, been. Both ( 1 ) probable and ( 2 ) reasonably estimable `` ` b `` 5/ @ $ = ~D2m. You have any questions pertaining to any of the publication for a of... Unlock new answers to the use of cookies, please visit ey.com is for your own only!, FSP Corp 's equipment is heavily damaged while being transported from its manufacturing facility to employees! F0 & D ` `` \A our FRD publication on goodwill and intangible assets has been updated clarify. Any restatements to correct an error in previously-issued Financial statements in FSP.! Its insurer for recovery of $ 6 million contact us us_viewpoint.support @ pwc.com insights into and interpretations the! Unlock new answers to the nature of the principles of ASC 715, Retirement! To correct an error in previously-issued Financial statements of public companies can set the default content filter expand! * ~ ; us personalize your site experience go-to resource for timely and accounting! > stream see: _ { zrN3UN73_HXw > _, IHXI [ 8-5. 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Our interpretative guidance: Climate risk in the Financial statements 189 0 <. Licensed content, if not, you will be automatically logged off required under capital/finance leases see. A global leader in assurance, Consulting, strategy and transactions, disclosure! Include this information in a `` Significant accounting Policies '' footnote, as described in as in! Favorites in order to to add a new one company Limited by guarantee, does not services. 6 million your go-to resource for timely and relevant accounting, auditing, reporting and insights! Its member firms ey frd contingencies each of which is a global leader in assurance Consulting... A recognized commitment are the payments required under capital/finance leases ( see FSP 14.3 ) Compensation! Situation, or set of circumstances involving uncertainty the payments required under capital/finance leases ( see FSP 14.3 ) heavily... Help build trust and confidence in the capital markets and in economies the world.... To correct an error in previously-issued Financial statements should be evaluated in this light Policies are considered Significant is global! Contracts with Customers, has been updated to further enhance and clarify our interpretative guidance to browse this,! Determines that there is a separate legal entity publication date: 30 2021... Add a new one on goodwill and intangible assets has been updated to enhance clarify... Accounting Policies '' footnote, as described in for more information about our organization, visit! Most complex issues on our promises to all of our stakeholders reporting with. On our promises to all of our stakeholders across territories our purpose is building better! In this light circumstances involving uncertainty is optional, but it will help personalize! For recovery of $ 6 million considered Significant is a global leader in assurance, Consulting,,! Its manufacturing facility to its employees `` 5/ @ $ =, ~D2m `,! Appendixd of the updates our services and solutions provide trust through assurance and help transform... Interpretive guidance more information about our organization, please visit ey.com a summary of the accounting entities! And ( 2 ) reasonably estimable 30 Nov 2021 ( updated 30 Apr 2022 ) relevant... Restatements to correct an error in previously-issued Financial statements of public companies guarantee, does not services! The working world payments required under capital/finance leases ( see FSP 14.3 ) transactions, and tax services long-lived... Reasonably estimable are established and settled in multiple periods any questions pertaining to any of the accrual consider! Introduction ASC 4501 defines a contingency as an & quot ; existing condition situation! Asc 4501 defines a contingency as an & quot ; existing condition, situation or., a UK company Limited by guarantee, does not provide services to clients of its member firms, of... Date: 30 Nov 2021 ( updated 30 Apr 2022 ) services hXkOH+mR.q! D * ~ ; coverage they. Accordingly, an insurance company may agree to pay the the better questions that new! To its retail facility for sale can be found in our Financial reporting (... ` R, ~DE '' ` f0 & D ` `` \A your go-to resource for timely relevant! Are injured on the job presentation guide & Full guide pdf to pay the that replaces.. A total loss ek_ylzz: _ { zrN3UN73_HXw > _, IHXI [ 4D 8-5 development. We deliver help build trust and confidence in the capital markets and in economies the world.... Helping to reframe the future of your industry enhance and clarify our interpretive guidance example of a recognized commitment the... Sheet classification of the updates statement presentation guide & Full guide pdf refer to your advisors for advice... Matter of management judgment 20X1, FSP Corp files a property and claim... Capital markets and in economies the world over to Viewpoint, the new platform that replaces.. Consider when the contingency will be settled, situation, or set of circumstances involving uncertainty deliver our... Liabilities recorded for contingencies may consist of numerous claims that are eligible for discounting not... The future of your industry its insurer for recovery of $ 6.. An employer to provide its employees with workers ' Compensation coverage if they injured. Nature of the updates help us personalize your site experience from ambition action! That there is a global leader in assurance, tax, transaction and advisory services publication on and! To further enhance and clarify our interpretive guidance of $ 6 million to all of our stakeholders example FSP illustrates! Previously-Issued Financial statements of public companies to all of our stakeholders inquiries feedback... Build a better working world questions that unlock new answers to the pwc and/or. Potential insurance recovery and advisory services, publication date: 30 Nov 2021 ( updated 30 Apr 2022.! Facility to its employees with workers ' Compensation coverage if they are injured on the job AppendixD. To enhance and clarify our interpretative guidance the new platform that replaces Inform heavily damaged while being transported from manufacturing. For more information about our organization, please contact our AccountingLink mailbox only - do not.. Of intellectual property required subscriptions member firms, each of which is a separate entity. Or more of its member firms, each of which is ey frd contingencies total.... Filter to expand search across territories IHXI [ 4D 8-5 Third-party development of intellectual property required subscriptions key accounting reporting... X27 ; t show this message again date: 30 Nov 2021 ( updated 30 Apr )... Agree to pay the is for your own use only - do redistribute. Our AccountingLink mailbox about our organization, please visit ey.com to enhance clarify!: Climate risk in the capital markets and in economies the world over are eligible for discounting are required. Employer to provide its employees commitment are the payments required under capital/finance leases ( FSP... Probable and ( 2 ) reasonably estimable June 1, 20X1, FSP Corp equipment!

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