Question: How would Kraft account for the contingent liability arising from a class action lawsuit alleging that it takes more than the advertised 3 1 2

How would Kraft account for the contingent liability arising from a class action lawsuit alleging that it takes more than the advertised 312 minutes to prepare Velveeta Microwaveable Shells & Cheese cups?
 How would Kraft account for the contingent liability arising from a

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