Classify each of following items as a contingent liability, a

Classify each of following items as a contingent liability, a provision or neither.

an unresolved lawsuit against the entity for copyright infringement
allowance for doubtful debts
an arrangement to pay a bonus to salespersons for achieving sales over $50 000.
refurbishment costs of a machine that will need refurbishment in two years.
an agreement to act as guarantor for another firm’s borrowings.
environmental damage that an entity has undertaken to repair.
one thousand 12% debentures issued at $100.
a warranty provided at time of purchase that the manufacturer undertakes to repair items that fail within 12 months.

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