For each of the following note disclosures, indicate whether the disclosure would likely appear in (A) the summary of significant accounts policies or (B) a separate note.

1. The Depreciation Method

2. Contingency information

3. Significant issue of common stock after the fiscal year end

4. Cash equivalent designation

5. Long-term debt information

6. Inventory costing method

1. The Depreciation Method : this will appear in the summary of significant accounts policies

2. Contingency information : this will appear in a separate note.

3. Significant issue of common stock after the fiscal year end : this will appear in a separate note.

4. Cash equivalent designation : this will appear in a separate note.

5. Long-term debt information : this will appear in a separate note.

6. Inventory costing method : this will appear in the summary of significant accounts policies