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A long-term debt maturing currently, which is to be retired with proceeds from a new debt issue A long-term debt maturing currently, which is to be converted into common stock A long-term debt maturing currently, which is to be paid with current assets Question 5. 5. (TCO D) A contingent liability (Points : 5) definitely exists as a liability but its amount and due date are indeterminable. is accrued even though not reasonably estimated. is not disclosed in the financial statements. is the result of a loss contingency. Question 6. 6. (TCO D) Which of the following is a characteristic of the expense warranty approach, but not the sales warranty approach? (Points : 5) Estimated liability under warranties Warranty expense Unearned warranty revenue