Before the 2008 season, the New York Yankees signed second baseman Robinson Cano to a contract that would pay him the following amounts: $3 million for the 2008 season, $6 million for the 2009 season, $9 million for the 2010 season, $10 million for the 2011 season, with an option for $14 million for the 2012 season, and an option for $15 million for the 2013 season. Assume that Cano plays all six seasons for the Yankees and that he receives each of his six seasonal salaries as a lump-sum payment at the end of the season and he receives his 2008 salary one year after he signed the contract. Some newspaper reports described Cano as having signed a $57 million contract with the Yankees. Do you agree that $57 million was the value of this contract

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The following selected circumstances relate to pending lawsuits for erismus, inc. erismus’s fiscal year ends on december 31. financial statements are issued in march 2019. erismus prepares its financial statements according to u.s. gaap. required: indicate the amount erismus would record as an asset, liability, or not accrued in the following circumstances. 1. erismus is defending against a lawsuit. erismus's management believes the company has a slightly worse than 50/50 chance of eventually prevailing in court, and that if it loses, the judgment will be $1,000,000. 2. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages could fall anywhere in the range of $2,000,000 to $4,000,000, with any damage in that range equally likely. 3. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages will eventually be $5,000,000, with a present value of $3,500,000. 4. erismus is a plaintiff in a lawsuit. erismus's management believes it is probable that the company eventually will prevail in court, and that if it prevails, the judgment will be $1,000,000. 5. erismus is a plaintiff in a lawsuit. erismus’s management believes it is virtually certain that the company eventually will prevail in court, and that if it prevails, the judgment will be $500,000.