The "Commitments and Contingencies" disclosure note from the financial statements may provide valuable information related to off-balance financing and other complex financing arrangements. Unquantified business operations can pose as potential liabilities or litigations that can affect a firm in the future. For your selected company, identify any potential liabilities from the "Commitments and Contingencies" note. Review the information and explain why this information was determined to be a potential liability. From a managerial perspective, how would you respond? Participate in discussion further by responding to peers, providing a detailed explanation as to whether you agree or disagree with their rationale regarding potential liabilities and action taken from management.