Buzz Coffee Shops is famous for its large servings of hot coffee. After a well-known case involving McDonald's, the lawyer for Buzz warned management (in 2017) that it could be sued if someone were to spill hot coffee and be burned: with the temperature of your coffee, I can guarantee it's just a matter of time before you're sued for $1,000,000." Unfortunately, in 2018 the prediction came true when a customer filed suit. The case, vent to trial in 2019, and the jury awarded the customer $400,000 in damages, which the company immediately appealed. During 2020, the customer and the company settled their dispute for $150,000. What is the proper reporting of this liability each year?