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S-X 5-02(20) requires reporting entities to separately state on the balance sheet or in the footnotes any item in excess of 5% of total current liabilities, or 5% of total liabilities not otherwise addressed by the specific categories of S-X 5-02. Given the broad definition of accruals and other liabilities, this section captures the more common disclosure considerations related to accruals and other liabilities, and provides an interpretation of certain specific disclosure requirements.

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