Carter Appliance is preparing its annual report for hte current fiscal year. The company's controller has asked for your help in determining how best to disclosure information about the following items:

1. A subsequent event.

2. Inventory costing method.

3. Composition of accrued liabilities.

4. Useful life of depreciable assets.

5. Information on long-term leases.

6. Allowance for uncollectible accounts.

7. Revenue recognition policy.

8. Pension plans.

Required: Indicate whether the above items should be disclosed (a) in the summary of significant accounting policies note, (b) in a separate disclosure note, or (c) on the face of the balance sheet.