During Reorganization, a Company Should Report Liabilities Subject to Compromise

During reorganization, a company should report liabilities subject to compromise on the balance sheet:

A) Under a separate caption, at book value, without current/noncurrent classification
B) Under a separate caption, at expected settlement amounts, without current/noncurrent classification
C) Under a separate caption, at book value, in current and noncurrent classifications
D) Under a separate caption, at expected settlement amounts, in current and noncurrent classifications