HOMELv007 If a range of loss is probable and no amount in the range is a better estimate, what is accrued? 2026年5月18日 Under US GAAP, if no amount in a range is better, the minimum amount of the range must be accrued. How is the reclassification adjustment for OCI items treated? Under ASC 842, which criteria would classify a lease as a finance lease for a lessee?