Liability or asset that has to be on financial statements but doesn’t meet any requirements of reporting.
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All that portion of the law, observed and administered in the courts, which has not been enacted or promulgated in tlie form of a statute or or- dinance, including the unenacted portions of the common law, general and particular customs having tbe force of law, and the rules, principles, and maxims established by judicial precedents or the successive like decisions of the courts. See Code Civ. Proc. Cal. 1903,