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Under U.S. GAAP. liabilities payable within one year can be excluded from current liabilities only if Multiple Choice The business intends to refinance the obligations on a long term basis C ) The business has the demonstrated ability to refinance the obligations on a long term basis O The business has the intent and the aby to refinance the obligation on a long term basis O L e s payable within one year always must be classified as current abilities the camad been made should Aher the end of the 2022fiscal year but before financial statements were issued Pallad Company learned that an arbitrator had made a $15min e nt in a mon case 2021 forleged defects of products sold in 2020. Prior to learning of the judgment Paladin had not accrued anytigation loss, and does not plan to appeal For the 2002 fiscal years M e Choice clear and De the po or in the notice the amount crement was made O was made her fecal year and Decise in the n a tion h a ndel ootheca U Domong to the corrency After the end of the 2022fiscal year but before financial statements were issued. Paladin Company named that an arbitrator had made a $15 million judgment in a nation case against it. The aim had been made in 2021 for alleged defects of products sold in 2020. Prior to learning of the judgment Palladin had not accrued any tigbon loss, and does not plan to appeal Fore 2022 fiscal year w ishould Murple Choice O Discose the parts for rent in the notes O Discose in the com m on was made her end Acore 55 milionably and expla i n t s Domingo he contingene