[Solved] A contingent loss should be disclosed in a note to the financial statements but should not be recorded as a liability if the A) possibility of loss is remote. B) contingency involves pending or threatened litigation. C) outcome is uncertain. D) actual incurrence of a loss is reasonably possible. Pornographic Films: Visual material intended to arouse sexual excitement through explicit depictions of sexual acts. Modeling: A learning process observed in social learning theory where individuals learn behaviors, attitudes, and values through observing others. Human Motivational Forces: Intrinsic and extrinsic factors that influence a person's behavior and actions towards achieving a goal. Sigmund Freud: Sigmund Freud was an Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.