Required from items 5 to 12.

Required: Indicate whether the below items (5 to 12) should be disclosed (a) in the summary of significant accounting policies note, (b) in a separate disclosure note, or (c) on the fact of the balance sheet. Carter Appliances is preparing its annual report for the current fiscal year. The company's controller has asked for your help in determining how best to disclose information about the following items: Place a, b or c according to below description A subsequent event. Inventory costing method. Composition of accrued liabilities. Useful lives of depreciable assets. Information on long-term leases. Allowance for uncollectible accounts. Revenue recognition policy. Pension plans