Contingent liabilities that are probable but cannot be reasonably estimated are disclosed in the:

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Probable contingent liabilities that cannot be reasonably estimated are disclosed in the notes to the financial statements as they are not yet certain or measurable enough to be recorded as a liability on the balance sheet. The current liabilities section is reserved for liabilities that are due within one year, and the long-term liabilities section is for liabilities due after one year. The retained earnings section of the statement of stockholders' equity is used to show changes in the company's ownership interests over time.

Contingent Liabilities That Are Probable but Cannot Be Reasonably Estimated