Identify whether each of the following would be a liability, a provision or a contingent liability, or none of the above, in the financial statements of company A as at the end of the reporting period of 30 June 2013. Assume that company A's financial statements are authorised for issue on 24 August 2013.
(a) An amount of $35 000 owing to company Z for services rendered during May 2013
(b) Long-service leave, estimated to be $500 000, owing to employees in respect of past services
(c) Costs of $26 000 estimated to be incurred for relocating employee D from company A's head office location to another city. The staff member will physically relocate during July 2013
(d) Provision of $50 000 for overhaul of a machine. The overhaul is needed every five years and the machine was five years old as at 30 June 2013
(e) Damages awarded against Company A resulting from a court case decided on 26 June 2013. The judge has announced that the amount of damages will be set at a future date, expected to be in September 2013. Company A has received advice from its lawyers that the amount of the damages could be anything between $20 000 and $7million.