{"id":576,"date":"2022-01-20T16:07:58","date_gmt":"2022-01-20T16:07:58","guid":{"rendered":"http:\/\/bdd.services\/template-woocommerce\/?p=576"},"modified":"2022-03-04T19:07:22","modified_gmt":"2022-03-04T19:07:22","slug":"loss-contingency-disclosure","status":"publish","type":"post","link":"http:\/\/bdd.services\/template-woocommerce\/2022\/01\/20\/loss-contingency-disclosure\/","title":{"rendered":"Loss Contingency Disclosure"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How Are Contingent Liabilities Accounted For?<\/a><\/li>\n<li><a href=\"#toc-1\">Understanding Contingent Liabilities<\/a><\/li>\n<li><a href=\"#toc-2\">Contingent Liabilities For Losses<\/a><\/li>\n<li><a href=\"#toc-3\">What Can I Do To Prevent This In The Future?<\/a><\/li>\n<li><a href=\"#toc-4\">Definition Of Loss Contingencies<\/a><\/li>\n<li><a href=\"#toc-5\">The Tax Treatment Of Loss Contingency<\/a><\/li>\n<li><a href=\"#toc-6\">Tax Implications On Business Purchase Price<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px%\" alt=\"what is a loss contingency\"\/><\/p>\n<p>\u201cIt&#8217;s hard enough to make predictions about litigation outcomes in the United States; it&#8217;s exponentially more difficult in non-U.S. Courts where everything from legal procedures to rules of evidence are different and often hard to fully understand,\u201d notes Young. Along the same lines, it may have appeared that any penalty wouldn&#8217;t rise to the level of materiality, since Yahoo does not generate enough revenue in Mexico to merit breaking out its results for the region. According to press reports of the legal documents, though, the Mexican company filing the lawsuit asserted that it had entered into agreements with Yahoo that would have allowed it to expand into countries around the world, creating over $2 billion in lost opportunities.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px%\" alt=\"what is a loss contingency\"\/><\/p>\n<p>The purpose of this standard is to provide meaningful disclosure of litigation that is pending, threatened, or, in certain circumstances, unasserted. The disclosure requirement is not limited to litigation for which the company has accrued a liability, and it extends to litigation for which a loss is \u201creasonably possible,\u201d as described below.<\/p>\n<h2 id=\"toc-0\">How Are Contingent Liabilities Accounted For?<\/h2>\n<p>However, the 2010 Proposal requires disclosure of amounts claimed by plaintiffs or indicated in expert witness testimony. It is unclear what type of disclosure is contemplated in the 2010 Proposal if there are multiple expert witnesses or the amounts claimed differ from various expert opinions. Similar to the current standard, the 2010 Proposal mandates disclosure of an estimated range of loss or an explanation as to why such an estimate cannot be made.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is a disadvantage of contingency funds?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>The budget contingencies method has its drawbacks. Allowing to plan for contingencies may unintentionally cause management to unreasonably underestimate sales and overestimate costs, effectively padding a budget with the so-called budgetary slack.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Only a few months earlier, the SEC also brought charges against another public company, RPM International, for failing to disclose a possible loss or record an accrual related to an investigation by the U.S. Department of Justice into an allegation that the company overcharged the federal government on certain contracts. The SEC said for more than a year the company \u201csubmitted multiple materially false and misleading filings to the SEC,\u201d and the company ultimately restated. If a specific event that can cause the gain occurs, and the gain is realized, then the gain is accrued for and reported in the financial statements. Most corporate litigation matters in the United States are complex and entail numerous claims and defenses, and the disclosure of all allegations, defenses, and claims could be prohibitively expensive, lengthy, and possibly meaningless to the investors yet extremely useful to the adversaries. In making a disclosure regarding insurance recoveries, a company must also disclose any denial, contestation or reservation of rights by an insurer over those recoveries.<\/p>\n<h2 id=\"toc-1\">Understanding Contingent Liabilities<\/h2>\n<p>There is no material loss contingency within the meaning of Agreement Accounting Principles which has not been reflected in the consolidated financial statements of the Company prepared and delivered pursuant to Section 6.01 for the fiscal period during which such material loss contingency was incurred. Companies have long struggled with the requirements around litigation and loss contingency disclosures imposed by GAAP.<\/p>\n<p>Economic environment can influence a business&#8217; operations and potential for success. Learn the definition of economic environment, understand its importance, and explore the factors included in economic environment, such as interest rates, taxes, consumer confidence levels, unemployment rates, supply and demand, and competitors. Understand which factors are macroeconomic influences and which ones are microeconomic influences. Dive into the definition of common size analysis, some examples of how to apply it, and some uses of it. The work-in-process inventory account shows the units that have entered the production process but are not completed. Learn about the definition and examples of a WIP inventory account, and understand its relation to job cost sheets.<\/p>\n<p>The recognition of a gain contingency is not allowed, since doing so might result in the recognition of revenue before the contingent event has been settled. The amount of loss reported during the period pertaining to product liability.<\/p>\n<h2 id=\"toc-2\">Contingent Liabilities For Losses<\/h2>\n<p>Mylan executives, including those involved in the preparation and review of Mylan\u2019s financial statements, were involved in preparations for the DOJ meeting. During the July 12, 2016 meeting, DOJ made a detailed presentation to Mylan, setting forth the bases for its claims.<\/p>\n<ul>\n<li>When a Judge in Mexico ruled against Yahoo with a massive $2.7 billion judgment, the Internet company may have lost more than the case; it also lost some credibility on its financial reporting.<\/li>\n<li>Another way to prevent getting this page in the future is to use Privacy Pass.<\/li>\n<li>Under these circumstances, the company discloses the contingent liability in the footnotes of the financial statements.<\/li>\n<li>The staff will question whether an accrual is made in the appropriate period.<\/li>\n<li>If the Contractor is providing the required insurance through self-insurance, evidence of the financial capacity to support the self-insurance program along with a description of that program, including, but not limited to, information regarding the use of a third-party administrator shall be provided upon request.<\/li>\n<li>A liability is something a person or company owes, usually a sum of money.<\/li>\n<li>Given the current situation, Armadillo should accrue a loss in the amount of $8 million for that portion of the situation for which the outcome is probable, and for which the amount of the loss can be reasonably estimated.<\/li>\n<\/ul>\n<p>If there is no \u201cbetter estimate\u201d in the range, accrue a loss for the minimum amount in the range. The 2010 Proposal applies to all loss contingencies covered by ASC , which includes pending and threatened litigation. While this alert\u2019s focus is on the impact of litigation disclosure, it is important to note that the disclosure practices imposed by the 2010 Proposal would also apply to several other categories of loss contingencies, many of which the 2008 Proposal did not address. The categories covered in the 2010 Proposal include environmental obligations (ASC ), guarantees (ASC ), retirement benefits under multiemployer plans (ASC ), and business combinations (ASC ). Your company is publicly traded, and you&#8217;re in the process of presenting the company&#8217;s financial position to its investors. This is usually a simple procedure, but there are two events that have caused you to scratch your head. You are unsure whether or not they should be included on the balance sheet.<\/p>\n<h2 id=\"toc-3\">What Can I Do To Prevent This In The Future?<\/h2>\n<p>While many of the 2010 Proposal\u2019s requirements would also impact nonpublic entities, this summary focuses on disclosure obligations for public companies. For example, if it is probable that a lawsuit will result in a $1M judgment against the company then they will need to record a loss contingency and a disclosure note that describes why the contingency is needed. To record the loss contingency, the accountant will debit loss expense and credit loss payable. Whether or not that loss payable is included as a liability in the current or non-current section is dependent on when that $1M loss is likely to be paid. A lawsuit that is probable, but the amount of the payment is unknown and cannot be reasonably estimated, requires no journal entry but it does require a disclosure note.<\/p>\n<p>ASC 450 incorporates all contingencies, which may include regulatory actions brought by the SEC, the U.S. attorney general, etc. The SEC\u2019s expectations about disclosures related to regulatory actions are similar to its expectations about litigation contingencies.<\/p>\n<div style='border: grey dashed 1px;padding: 12px;'>\n<h3>Wrongful Death FAQs  Morris James LLP &#8211; JDSupra &#8211; JD Supra<\/h3>\n<p>Wrongful Death FAQs  Morris James LLP &#8211; JDSupra.<\/p>\n<p>Posted: Fri, 24 Dec 2021 15:36:05 GMT [<a href='https:\/\/www.jdsupra.com\/legalnews\/wrongful-death-faqs-7113963\/' rel=\"nofollow\">source<\/a>]\n<\/div>\n<p>In the recent GM case, for example, the SEC charged the company $1 million for failing to have internal accounting controls that would assure proper assessment of the possible loss around defective ignition switches. The SEC says it learned through its investigation that the company understood the safety issue in the spring of 2012, but accountants did not learn of it until November 2013. Around 2011 and 2012, the SEC wrung some new disclosures out of companies through public speeches and its routine review and comment process, and the matter seemed to quiet down. Now more recently, the SEC has sent some reminders that it\u2019s still taking a skeptical look at unforetold settlements. Of course, few issues in accounting are as straightforward or as black-and-white as that. Foretelling a loss is tricky, says Cynthia Scheuer, managing director at accounting firm UHY Advisors, and determining when it\u2019s not just possible but probable is even trickier. \u201cIt\u2019s almost an art form to take in all those inputs and make a judgment,\u201d she says.<\/p>\n<p>A hyperlink to or positive reference to or review of a broker or exchange should not be understood to be an endorsement of that broker or exchange\u2019s products or services.<\/p>\n<h2 id=\"toc-4\">Definition Of Loss Contingencies<\/h2>\n<p>The liability may be disclosed in a footnote on the financial statements unless both conditions are not met. These changes would affect several areas of disclosure, most notably litigation, beginning in fiscal years ending after December 15, 2010, for public companies and the following fiscal year for nonpublic entities. The deadline for comments on the exposure draft, which was originally August 20, 2010, has been extended by FASB to September 20, 2010.<\/p>\n<p>When a Judge in Mexico ruled against Yahoo with a massive $2.7 billion judgment, the Internet company may have lost more than the case; it also lost some credibility on its financial reporting. GM has taken plenty of heat over defective ignition switches, recalling more than 600,000 vehicles in 2014 because the faulty switches could cause problems with power steering, power brakes, and airbag deployment. The Securities and Exchange Commission piled on recently with charges of its own that the company failed to have in place internal controls that would assure investors would be properly warned of losses that would be incurred as the enormity of the issue unfolded.<\/p>\n<p>Probable and quantifiable gains are not accrued for reporting purposes, but they can be disclosed in the notes to the financial statements if they are material. If the gain is not probable or reasonably estimated, but could materially effect financial statements, the gain is disclosed in a note. Gain contingencies are never recorded on the balance sheet even if they are probable and known. They would much rather underestimate potential revenues and gains and overestimate losses and expenses. For example, for a loss contingency to be recorded, the likelihood of the loss needs to be probable, and the amount of the future payment needs to be known. Here&#8217;s a helpful grid that shows when the accountant needs to either record a loss with a disclosure note, or record just a disclosure note, or record nothing at all.<\/p>\n<ul>\n<li>This enforcement action centered on the two particular points in time when, from the SEC\u2019s perspective, the DOJ investigation ripened into loss contingency obligations under GAAP.<\/li>\n<li>Mr. Carnall stated that a defined event triggers the loss and that it is therefore not appropriate to \u201cspread\u201d a probable loss over multiple periods.<\/li>\n<li>While this alert\u2019s focus is on the impact of litigation disclosure, it is important to note that the disclosure practices imposed by the 2010 Proposal would also apply to several other categories of loss contingencies, many of which the 2008 Proposal did not address.<\/li>\n<li>Self-Insured Retention\/Deductibles Certificates of Insurance must indicate the applicable deductibles\/self-insured retentions for each listed policy.<\/li>\n<li>The amount of loss reported during the period pertaining to product liability.<\/li>\n<li>And that\u2019s a big reason why companies now are working so hard to get it right.<\/li>\n<li>Do not make a retroactive adjustment to an earlier period to record a loss contingency.<\/li>\n<\/ul>\n<p>Since it presently is not possible to determine the outcome of these matters, no provision has been made in the financial statements for their ultimate resolution. The resolution of the appeal of the jury award could have a significant <a href=\"https:\/\/business-accounting.net\/loss-contingency\/\">what is a loss contingency<\/a> effect on the Company\u2019s earnings in the year that a determination is made. However, in management \u2018s opinion, the final resolution of all legal matters will not have a material adverse effect on the Company\u2019s financial position.<\/p>\n<p>In May 2016, DOJ requested a meeting to discuss the investigation, including potential resolution of the matter, and requested that Mylan provide additional information relevant to calculating damages in advance of the meeting. In response, in June 2016, Mylan provided additional data, including an estimate that non-trebled damages for the year 2015, alone, would range from about $114 to $260 million.<\/p>\n<p>If a loss is considered probable, then companies are required to book an accrual for whatever amount they think they might lose. There is a feature of the pending exposure draft which has caused a fair amount of angst. And that feature calls upon companies to disclose the amount accrued, if any, in connection with a litigation contingency. FASB, to its credit, wants investors and other users to get the best possible information that financial statements can convey. But when it comes to reporting on litigation, the company can do itself a lot of damage if it\u2019s too transparent.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px%\" alt=\"what is a loss contingency\"\/><\/p>\n<p>DOJ also provided damages estimates and indicated that it was prepared to sue Mylan unless Mylan made a settlement offer. On August 3, DOJ rejected the $50 million offer and counter-offered at a significantly higher amount. The parties continued to negotiate until they reached a settlement in principle for $465 million in October 2016. On October 7, 2016, Mylan, for the first time, disclosed DOJ\u2019s investigation and Mylan\u2019s liability resulting from its misclassification of EpiPen. If you&#8217;re buying another business, it may already have contingent liabilities. The tax treatment when you pay the liability depends on whether it qualifies under standard accounting rules as a seller liability for which you&#8217;re now responsible or a liability of your own business.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"253px%\" alt=\"what is a loss contingency\"\/><\/p>\n<p>The Warranty Group was therefore unable to make a timely evaluation of whether certain potential recall campaigns were reasonably possible and should be considered for disclosure, as required by ASC 450. When confronted with government inquiries, public companies commonly grapple with the issue of when events have escalated to the point that they are subject to disclosure obligations\u2014or, further yet, require recognition as a loss reserve in the financial statements. Is one or both of these requirements triggered when the government initially informs the company of the inquiry\u2019s existence? When the magnitude and frequency of the government\u2019s informational requests provide reasonable notice of a full-blown investigation? When the government rejects the company\u2019s efforts to discontinue the investigation? While the seminal moment when each of these obligations solidifies can be quite fact-specific, the Division of Enforcement provided its own guidepost last week as to when disclosure and loss recognition become necessary.<\/p>\n<p>The accounting standards do not allow the recognition of a gain contingency prior to settlement of the underlying event. According to the SEC, by at least the filing of the Form 10-Q for the second quarter of 2016, Mylan knew, or should have known, that a material loss resulting from the DOJ investigation and claims that Mylan incorrectly classified EpiPen was probable. Mylan also knew, or should have known, that a loss was reasonably estimable, as Mylan had sufficient information in its possession to estimate a range of losses. Therefore, the SEC stated, Mylan should have accrued its best estimate of the loss . IRS Publication 535 states that usually you can claim a liability as a tax deduction only when you achieve &#8220;economic performance&#8221; by actually making the payment. If you lose a lawsuit for example, economic performance doesn&#8217;t take place until you start paying the settlement, at which point you can write off the expense. The same holds true for fines, breach of contract penalties and other items that may appear on your books as probable contingent losses.<\/p>\n<ul>\n<li>Gain contingencies, or possible occurrences of a gain on a claim or obligation involving the entity, are reported when realized .<\/li>\n<li>You are responsible for reading, understanding and agreeing to the National Law Review&#8217;s (NLR\u2019s) and the National Law Forum LLC&#8217;sTerms of Use and Privacy Policy before using the National Law Review website.<\/li>\n<li>Foretelling a loss is tricky, says Cynthia Scheuer, managing director at accounting firm UHY Advisors, and determining when it\u2019s not just possible but probable is even trickier.<\/li>\n<li>Of course, few issues in accounting are as straightforward or as black-and-white as that.<\/li>\n<li>While Yahoo has not disclosed any SEC response to its Nov. 30 8-K so far, many expect that the agency will further scrutinize the decision-making process at the $5 billion company.<\/li>\n<li>Also charged was California-based media strategy company Ichabod\u2019s Cranium.<\/li>\n<\/ul>\n<p>The accrued-liability entry allows you to show the contingency&#8217;s effect on your business income, even though you haven&#8217;t paid yet. The SEC staff has also challenged registrants that have disclosed in the footnotes that the outcome of a contingency is not expected to materially affect their financial statements but indicated in the risk factors section of the filing that the same contingency\u2019s outcome could materially affect their financial results. Registrants have been asked to explain such inconsistencies or revise their disclosures accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How Are Contingent Liabilities Accounted For? Understanding Contingent Liabilities Contingent Liabilities For Losses What Can I Do To Prevent This In The Future? Definition Of Loss Contingencies The Tax Treatment Of Loss Contingency Tax Implications On Business Purchase Price \u201cIt&#8217;s hard enough to make predictions about litigation outcomes in the United States; it&#8217;s exponentially [&#8230;]\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"class_list":["post-576","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/posts\/576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/comments?post=576"}],"version-history":[{"count":1,"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/posts\/576\/revisions"}],"predecessor-version":[{"id":577,"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/posts\/576\/revisions\/577"}],"wp:attachment":[{"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/media?parent=576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/categories?post=576"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bdd.services\/template-woocommerce\/wp-json\/wp\/v2\/tags?post=576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}