Determine the specific eight- or nine-digit Codification citation (XXX-XX-XX-XX) that describes the following items: If it is only reasonably possible that a contingent loss will occur, the contingent loss should be disclosed. Criteria allowing short-term liabilities expected to be refinanced to be classified as long-term liabilities. Accounting for the revenue from separately priced extended warranty contracts. The criteria to determine if an employer must accrue a liability for vacation pay.