Liabilities can be provisions, contingent liabilities or other liabilities. 

Required

Categorise each of the following liabilities as (1) provisions, (2) contingent liabilities, or (3) other liabilities.

(a) An unquantifiable liability for restoring a polluted river

(b) Accounts payable

(c) Wages payable

(d) Obligation for unexpired warranty costs

(e) Trade creditors

(f) Obligations for employees’ long service leave

(g) Accrued interest liability

(h) Mortgage loan

(i) Guarantee for another’s loan, which will be payable if the other party defaults