Note disclosures provide the following information:

A$.$ Explain the accounting policies that the company is using.

B$.$ Provide additional detail for financial statement components.

C$.$ Identify major underlying assumptions and estimates.

D$.$ Provide information not presented elsewhere in financial statements but that is useful for understanding them.

Required:

For each note $($a$)$ to $($ n $)$ above, indicate the type$($s$)$ of disclosure $($letters A to D$)$ provided. A note may provide more than one type of disclosure. The first one is done for you as an example.