medium · Financial Accounting liabilities-bonds-payable

A company is sued for 1,000,000. Legal counsel believes an unfavorable outcome is 'probable' and estimates the loss will range between 200,000 and 600,000, with no amount in the range being a better estimate than any other.

What amount should be accrued?

  1. 400,000
  2. 0, but disclose the range in the footnotes.
  3. 200,000
  4. 600,000

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